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The advice contained in this email is based on information and representations provided by you.  If any of the facts or assumptions are incorrect, it follows our advice may not be correctly based.  Please review this information for completeness and accuracy before relying on this advice.  If the information is inaccurate or incomplete please notify us immediately.

MKT-Taxation Advisors accept no responsibility for any error or omission in our advice wholly or in part due to any omission or inaccuracy in the information provided to us.  Please note that no part of this advice is intended to encourage the recipient of this advice or any other party to enter into or carry out a scheme with the sole or dominant purpose of getting a scheme benefit.