Disclaimer

This site does not provide facilities for the secure transmission of information across the Internet. While the risk of anyone intercepting and misusing information transmitted by email is usually very low you should be aware that a determined individual with the right skills may be able to do this.

Every effort has been made to ensure accuracy and quality of the information contained in this web site. However, no warranty, expressed or implied, is provided. The author and the publisher of this web site are not engaged in rendering legal, accounting, tax, professional or other advice or services. We expressly disclaim all and any liability and responsibility to any person, where a reader or user of this web site or not, in respect of anything, and of the consequences of anything, done or omitted to be done by any such person in reliance, whether wholly or partially, upon the whole or any part of the contents of this web site.