DISCLAIMER

1 Insurance

Our professional indemnity insurer is Royal & Sun Alliance Insurance Ltd. The territorial coverage is worldwide, excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

2 Web Site

This web site (the Site) is owned and operated by Adler Shine LLP (Adler Shine).

The content of the Site is intended to provide general guidance on matters of interest and you should not act or refrain from acting upon any information contained on it without seeking appropriate professional advice on the particular facts and circumstances at issue.

Although every effort has been made to ensure that the content of this Site is up to date and accurate, errors may occur. The Site is provided on an "as is" basis and Adler Shine does not guarantee or warrant that the Site or the information contained on it is complete or free of errors or viruses or that access to the Site will be uninterrupted and without delay. Adler Shine and its related entities accept no liability for any loss or damage whatsoever arising as a result of any decision or action taken or refrained from as a result of information contained on the Site or as a result of your use or misuse of the Site.

The Site may include links to third party web sites that are controlled and maintained by others. Adler Shine is not responsible for the content or availability of such sites. Any link to a third party's web site should not be construed as an endorsement by Adler Shine of that third party or its products or services.

All copyright, trade marks and other intellectual property rights in the Site and its content (including without limitation the Site design, text, graphics and all software and source codes connected with the Site) are owned by or licensed to Adler Shine or otherwise used by Adler Shine as permitted by law. Should a user of the Site download material on the Site for personal or non-commercial use, the user must retain all copyright, trade mark or other similar notices contained in the original material or any copies of the material. Save as expressly permitted in this paragraph, material on the Site may not be downloaded or used for any public or commercial purpose without the written permission of Adler Shine and nothing in this Site should be construed as conferring any licence or right to use any trade mark or copyright of Adler Shine or any of its related entities.

You must not establish a link from any web site to the Site without the prior written consent of our Web Manager. The Site must not be framed on any other web site.

We provide an easy to use function for users to forward URLs and email marketing campaigns of their choice to friends who they would like to share information with. Users should only use this function to send website links or emails to those recipients they are certain are happy to receive them.

This Legal Statement and all terms and conditions on this Site are governed by and shall be construed in accordance with the laws of England and Wales. In the event of a dispute all matters shall be subject to the exclusive jurisdiction of the English courts.

3 Complaints

We are committed to providing a high-quality service.  If you are dissatisfied with the service, please let us know, by contacting 020 8371 3000.

We undertake to look into any complaint carefully and promptly and do all we can to explain the position to you. If we do not answer your complaint to your satisfaction you may of course take up the matter with our professional body, the ICAEW, or if it is in relation to a liquidation or insolvency matter, the Insolvency Service Gateway (Insolvency Practitioner Complaint).