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You must seek professional advice in relation to any area covered by this website in respect of which you have any doubts whatsoever.

The Champion Group does not represent or warrant that the information accessible via this website is accurate, complete or current. The Champion Group has no liability whatsoever for any use which you make of such information.

The information provided on this website has not been written to meet your individual requirements and it is your sole responsibility to satisfy yourself prior to using this information in any way that it is suitable for your purposes. Before making any decisions based on any information contained on this website, you are strongly advised to refer to alternative independent sources of information to substantiate the basis for your decision.

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For copyright and other rights permissions and questions please contact The Copyright Officer, The Champion Group, 1 Worsley Court, High Street, Worsley, Manchester M28 3NJ, tel (+44) 0161 703 2500; fax (+44) 0161 703 8212; email info@champion-accountants.co.uk.

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