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This website is managed by Moore Stephens LLP, a limited liability partnership registered in England & Wales with registered number OC313071, and its Registered Office at 150 Aldersgate, London, EC1A 4AB, on behalf of the member firms of Moore Stephens U.K. Limited.

Moore Stephens LLP is a member firm of Moore Stephens International Limited ('MSIL'), a worldwide association of independent accounting and consulting firms. Registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Registered to carry on local audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at, under firm registration number C001309444. Authorised and regulated by the Financial Conduct Authority for investment business.

MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to oblige or bind MSIL or any other MSIL member firm in any manner whatsoever.

The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. Any information on this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with a Moore Stephens LLP professional.

Moore Stephens LLP is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Moore Stephens LLP or its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

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