The information contained in these pages is provided for reference only and should not be treated as professional advice. It is strongly recommended that specific advice should be sought where the circumstances require. (the "Company") has used its best endeavours to ensure that the information contained in these pages is accurate, complete and up-to-date, the Company makes no representation as to its accuracy or completeness and expressly disclaims any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of such information. The products and services set out in these pages are only intended to be provided to persons in those jurisdictions where the Company can lawfully provide the same. Nothing in these pages should be regarded as an offer or solicitation to sell the products or services to person in any jurisdiction in which it would be unlawful for the Company to make such offer or solicitation. Any person intending to access these pages should ensure that they are fully aware of all applicable legal requirements under the laws and regulations affecting them.