This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication. No entity of the Alliancys network, its partners, employees and agents accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it. ‘Alliancys’, ‘we’, ‘us’, and ‘our’ refer to one or more of Alliancys Group, its network of independent member firms (‘the Alliancys network’), their related entities, and any Alliancys member firms. Service provision within the Alliancys network is coordinated by Alliancys Group, a limited liability company incorporated in the United Kingdom. Alliancys is the brand name for the Alliancys Group of Companies and for each of the Alliancys member firms.

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