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made to offer the most current and accurate information possible.
However, changes and inadvertent errors can occur and laws, rules
and regulations may change. The opinions expressed and information
contained herein is provided for information purposes only. Tomlinson
& Co. have endeavoured to maintain up-to-date information from
reliable sources, but we cannot accept responsibility for any errors
or omissions. The application and effect of laws can vary from situation
to situation, depending on the facts involved. Accordingly, the
information in this site cannot serve as legal, accounting or tax
advice. Readers should not rely solely on this information and are
encouraged to consult with us for advice or should make their own
enquiries before making any decision. Tomlinson & Co. disclaims
all and any liability to any person in respect of anything or in
consequence of anything done or omitted to be done by any person
or user in reliance, whether whole or partial, upon the whole or
any part of the information contained herein.
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