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It is important that you take professional advice before making any decisions based on the information that you learnt here. While every effort has been made to make sure it is accurate it cannot be precisely tailored to your personal circumstances. These articles are for general information only and no action should be taken, or refrained from, as a result of this information. Professional advice should be taken based on specific circumstances in each individual case. Whilst we endeavour to ensure that the information contained in these articles is correct, no liability will be accepted by Louise Herrington or Performance Accountancy which is a trading name of Herrington accounting services or damages of any kind arising from the contents of this communication, or for any action, inaction or decision taken as a result of using any such information.