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This website is intended for general guidance only. No responsibility for loss occasioned to any person acting or refraining from actions as a result of any material on this website can be accepted.

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Whilst we endeavour to ensure that the information on this site is correct, no warranty, express or implied, is given to its accuracy and we do not accept any liability for error or omission.

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Some of the material on this site may have been prepared some time ago. Please contact us if you need a comprehensive and up-to-date explanation of any topics covered on this site.

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SJC Chartered Accountants LLP accepts no responsibility for the availability or content on any site to which a hypertext link from this site exists. The links are provided on an “as is” basis and we make no warranty, express or implied, for the information provided within them.

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Whilst we shall use reasonable endeavours to ensure that this site is normally available 24 hours a day, we will not be liable if for any reason the site is unavailable at any time or for any period.

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Access to this site may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond the control of SJC Chartered Accountants LLP.