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.

Privacy Statement
Smith Emmerson respects your right to privacy. Any personal or company details received via our website will ONLY be used by Smith Emmerson. Smith Emmerson does not sell or otherwise give away your private information to any third party. The details provided will only be used to update you regularly with details of our offers and services.

Copyright Notice
The text and graphic content of this web site may be used, printed and distributed ONLY under the following conditions:

• the content of the site is used for non-commercial purposes only
• copyright information is displayed (© Smith Emmerson)
• the content is not modified