Warning and Disclaimer

	The Warning and Disclaimer apply to you, your company and to any other person on whose behalf these pages are read.
	The following pages, which are administered by SMC Software Services on behalf of Spencer Fellows, contain a selection of material related to tax advice and matters concerning taxation and accountancy. The material is for information only and does not constitute legally binding advice.
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	These web pages may include information provided by or in agreement with organizations other than Spencer Fellows.
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Spencer Fellows accepts no responsibility and shall not be liable (except as required by law) for the use of this website, the contents of the pages or for any reliance placed by any person on any information in them. Nor does Spencer Fellows:

	Represent that the information selected is comprehensive, complete, verified or accurate;
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Copyright Notice

No part of this publication may be redistributed or reproduced in any form or by any means or used to make any derivative work without prior permission from Spencer Fellows.