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Disclaimer

The Haines Watts Group consists of various firms in which Haines Watts Limited is a partner, member or shareholder, or firms controlled by such firms.

The majority of these firms are not authorised under the Financial Services and Markets Act 2000, but because they are licensed by the Institute of Chartered Accountants in England and Wales, are able to offer a limited range of investment services to clients if they are incidental and / or complementary to, or arise out of, the other professional services they have been engaged to provide.

It is The Haines Watts Group policy to refer most investment business, excluding corporate finance work, to HW Financial Services Limited, which is a member of the group and is authorised and regulated by the Financial Services Authority under the Financial Services and Markets Act 2000, or to similarly authorised and regulated permitted third parties. Any work resulting from such a referral will be the subject of a separate engagement letter from the relevant firm, although the Financial Services Authority may or may not regulate the products or services mentioned in this newsletter.

This newsletter is designed for the general information of readers. The information represents The Haines Watts Group’s present understanding of current and proposed legislation and HM Revenue and Customs practice. Whilst every effort has been made to ensure accuracy, information contained in this briefing may not be comprehensive and recipients should not act upon it without seeking professional advice from their usual adviser, noting that the values of investments may go down as well as up and are not guaranteed.

© Haines Watts Limited. All rights reserved. All published material remains the property of Haines Watts Limited and is replicated with the permission of Haines Watts Limited. All content is correct as of publication date.

Publication Date: June 2009

Copyright © 2009 - Haines Watts Group

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