The material in this web site is of the nature of general comment only, and neither purports, nor is it intended to be advice on any particular matter. No person should act on the basis of any information contained herein without considering, and if necessary, taking appropriate professional advice in relation to their own particular circumstances. No responsibility is therefore accepted for any error or omission, or advice expressed herein, nor for any loss occasioned therefrom. Please contact us before making any final decisions.