The information contained in this publication is for general information purposes only and is not a substitute for professional advice. Kelly and Associates has used reasonable endeavours to ensure the information in this publication is correct and accurate at the time of publishing. Some of the information in this publication is taken from the public domain. You must not rely on any of the information in this publication without first taking professional advice to check that it is correct and up to date and applicable to your personal and financial circumstances. To the maximum extent allowed by law, Kelly and Associates will not be liable for any damage, loss or expense incurred as a result of any reliance you place on the information contained in this publication.
We note that clients are responsible for the accuracy and completeness of the information provided to the firm, any advice provided by Kelly and Associates is only an opinion based on the firms’ knowledge base. There is an obligation for every client under self assessment to keep full and proper records.