We wish to state that any information on this website is for general guidance only and does not

constitute professional advice.

We would always suggest that professional advice be taken before embarking on any matter

involving aspects of taxation or any other matter discussed on this website.

Users of this website do so entirely at their own risk and no liability can be accepted by Donoghue &

Company Accountants for the use of any of the information contained therein or for any person

taking a certain course of action as a result of reading any item or article contained within or linked

to this website.