DISCLAIMER

PLEASE  READ CAREFULLY

The contents of this website:

• are for general information purposes only

• may not be accurate, complete or up to date

• in some cases attempt to simplify complex issues

• may not be applicable for all jurisdictions

• do not take account of specific circumstances

• and are not made available by way of advice to you or any person.

Therefore, you must not rely on them. Always take competent and appropriate legal, tax, accounting and other professional advice.

Neither Somerton & Fletcher  nor any other firm or person shall be liable, on any theory of liability, for any loss or damage whatsoever that you or any person suffers as a direct or indirect result of reliance on the contents of this website. Further, the same exclusion of liability applies to the contents of any other websites to which there are links from this website.

The above exclusions are subject to the applicable law (which shall be English law, subject to the mandatory requirements of any other law), and shall not apply if and to the extent that they are not permitted by the applicable law.