The information contained and accessed on this site (the “Site”) is provided by Chartered Advisory Limited t/a Circle Advisory (“Circle”) as indicated on the homepage as owner of the Site for general guidance and is intended to offer the user general information of interest.

The information provided is not intended to replace or serve as substitute for any accounting, advisory, tax or other professional advice, consultation or service. You should consult with a Circle professional in the respective accounting, advisory, tax or other professional area to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, Circle does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided ‘as is’ without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall Circle or any of its directors or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.

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– The use of the content is personal and noncommercial.
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Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). Circle bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by Circle.

Third-party links are provided as a convenience to our users. Circle does not control and is not responsible for any of these sites or their content. Circle is obligated to protect its reputation and trademarks and Circle reserves the right to request removal of any link to our Website.