Email Disclaimer:

The information contained in this message and or attachments is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon, this information by persons or entities other than the intended recipient is prohibited. If you received this in error, please contact the sender and delete the material from any system and destroy any copies.

Tax Advice Disclaimer:

The information contained in this e-mail does not constitute, and is not a substitute for, professional tax advice. Information provided regarding potential tax structures is general only and should be supplemented by professional tax advice tailored to your individual circumstances or those of your clients. We would be happy to be formally engaged to provide such advice through our qualified internal tax advisor, please contact us for more details.