The information contained on this website is provided for general information purposes only and it is not intended to be advice on specific issues or circumstances. No warranty express or implied is given in respect of information provided and people accessing this website should not rely on the information in respect of their circumstances and they should obtain advice regarding their circumstances as appropriate. To the fullest extent permitted by law, no liability is accepted by Pearce & Heers for any statement or opinion expressed on this website, or for any loss or damage suffered as a result of any party relying on or using any of the material or information contained on this website. Liability limited by a scheme approved under Professional Standards Legislation.