This Manual does not present a complete or comprehensive statement of fact or the law, nor does it constitute legal advice. It is intended only to highlight issues that might be of interest to Griffiths & Armour clients; specialist legal advice may be required where appropriate.
The contents of this Manual are based primarily on the legal position under English law and may be subject to change. Further, more detailed, advice may be appropriate in relation to other jurisdictions in which you work.
Any information regarding taxation is based on our understanding of legislation and HM Revenue & Customs policy at the date of publication.
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