The information contained in this site is of a general nature and is not a substitute for professional advice. You are
recommended to obtain specific professional advice before you take any action.
We are not responsible for the content and operation of web sites contained as links, or otherwise linked within
our web site.
This website is published for the information of clients. The contents only provide an overview of circumstances at the
date of publication and no action should be taken without consulting the appropriate legislation, guidance notes and/or seeking
professional advice. Therefore, no responsibilty for loss ocassioned by any person acting or refraining to act from action
as a result of the material can be accepted by the authors or the firm.
Copyright notice
The text and graphic content of this web site may be used, printed and distributed ONLY under the following conditions:
- the content of the site is used for non-commercial purposes only
- copyright information is displayed (Copyright 2006 David Penn Accountants & Business Development Specialists)
- the content is not modified