In preparing this site Pierce C.A. Limited (“Pierce”) have endeavoured to offer current, correct and clearly expressed information. However, since inadvertent errors can occur and since relevant laws and regulations often change, the information may be neither current nor accurate. The information contained on this site is only intended to provide general guidance on matters of interest. The content accuracy, opinions expressed and other links provided by these resources are not investigated, verified, monitored or endorsed by Pierce. The information on this site does not constitute a comprehensive or complete statement of the issues discussed. No action should be taken or omitted to be taken in reliance upon information on this site. Users should obtain specific professional advice concerning specific matters.

Pierce makes no warranties, undertakings or representations (whether express or implied) about the content of this site (including without limitation, as to the quality, accuracy, completeness or fitness for the purpose of any such content), or any sites referred to or accessed via a hypertext link from this site. Pierce does not approve, check or endorse the content of any other site and will in no event be liable in connection with the content of any other site. In no event will Pierce be liable for any damages, including without limitation direct or indirect, special, incidental or consequential damages, lost profits, or other losses or expenses arising in connection with this site or use thereof, or inability to use by any party, or in connection with any failure of performance, error, omission, interruption, defect, delay in operation or transmission, computer virus or line or system failure, even if Pierce, or a representative thereof, is advised of the possibility of such damages, losses or expenses.

Users agree to accept the application of English law to govern matters between Pierce and themselves.

Pierce is a trading name of Pierce C.A. Ltd. Registered Office: Mentor House, Ainsworth Street, Blackburn, Lancashire BB1 6AY. Registered in England & Wales no 4360541. A list of directors is available at the Registered Office. VAT Registration Number 174821944

Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales – Chartered Accountants’ Hall, PO Box 433, London EC2P 2BJ, Tel 020 7920 8100