The views of the writer of this website are her own, and do not in any way reflect the views of the site they are posted on, other sites affiliated with this site, or her employer or any organisations with whom the author is affiliated.
The information contained in this website is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this website. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser.
While the author has made every attempt to ensure that the information contained in this website has been obtained from reliable sources, she is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this website is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will the author be liable to you or anyone else for any decision made or action taken in reliance on the information in this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Third parties may submit comments for publication on the website. Any such comments are submitted on the basis that the author will review and may edit such comments, and that not all submissions will be published. Any third party comments published on the website (whether edited or not) are third party information for which the author takes no responsibility and disclaims all liability, and the above disclaimer applies to any such third party comments.