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All posts, articles, bulletins and updates on this website has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given by First Choice Accountancy Limited as to the accuracy or completeness of the information contained in each post, article, bulletin and update, and, to the extent permitted by law, its members, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained on this website or for any decision based on it. We are, however, available to follow-up any queries you may have regarding the new rules, or any other tax matter.