The factsheets and briefing notes are intended as useful background notes on various areas of taxation.
They are designed to outline the key issues, be simply understood and are not intended to summarise everything we know on a subject. Briefing notes tend to cover recent changes and areas of current interest, often going into a little more detail.
By necessity, these documents can only provide a short overview and professional advice should be sought before applying any of their contents. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this document. Details are correct at time of posting.