Information is based on our current understanding of taxation legislation and regulations.any levels and bases of and reliefs from, taxation are subject to change. Tax treatment is based on individual circumstances and may be subject to change in the future. although endeavours have been made to provide accurate and timely information, we cannot guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. no individual or company should act upon such information without receiving appropriate professional advice after a thorough review of their particular situation. We cannot accept responsibility for any loss as a result of acts or omissions.