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This website is published for the information of clients. Resources and factsheets provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.

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© Raymond Benn & Co Limited. All rights reserved. Registered Number: 4887143
Regsitered Office: Sheffield Stables, 1 Sheffield Road, Southborough, Tunbridge Wells, Kent TN4 0PD

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