The information contained on this site is for general guidance only. You should neither act, nor refrain from acting, on the basis of any such information. You should take appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent changes.

George hay & Company disclaims all responsibility (including negligence) for all consequences of any person acting, or refraining from acting in reliance on, information contained in this site. Our terms of business, clientele and personnel, may have changed prior to your review of this site.

We are authorised by the Institute of Chartered Accountants in England and Wales to carry on Investment Business and registered by the Institute of Chartered Accountants in England and Wales to carry out Company Audit Work.