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The information contained in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action.

This website is published for the information of clients. Free resources 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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Chartered Accountants & Business Advisers

The information in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action. © Copyright Russell Payne & Co Limited. All rights reserved.

Company registration number: 4705761

Registered In England

VAT registration number: 613 5155 67

Registered Office: 157/159 Burton Road, Lincoln LN1 3LW

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Contact us at: 157/159 Burton Road, Lincoln LN1 3LW | T: 01522 533588 | F: 01522 569007 | E: info@russellpayne.co.uk