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The information contained in the articles on this site are of a general nature only and are intended only to provide an overview or indication of the rules and regulations at the date of their publication. They are not a substitute for professional advice and AccountsCo is not responsible for any loss arising as a result of any person acting or refraining from action as a result of the information. Any reliance you place on such information is therefore strictly at your own risk. In no event will AccountsCo or its staff or directors be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of information. The UK consists of three distinct legal jurisdictions: England and Wales, Scotland and Northern Ireland. Although the three jurisdictions have many similarities regarding their approach to business there are some important differences. Within this document we use UK to mean England and recommend that separate advice is sought for matters relating to Wales, Scotland and Northern Ireland.

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