This website is managed by Moore Stephens Guernsey . Moore Stephens Guernsey is a member firm of Moore Stephens International Limited ("MSIL"), a worldwide network of independent accounting and consulting firms. Moore Stephens Guernsey is registered to carry on audit work by the Institute of Chartered Accountants in England and Wales and is regulated by The Guernsey Financial Services Commission in the conduct of Trust Company business. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint venturers, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to obligate or bind MSIL or any other MSIL member firm in any manner whatsoever.

No action should be taken or omitted to be taken in reliance upon information contained in this website. The information contained and accessed on this website is 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, tax or other professional advice, consultation or service.

Moore Stephens Guernsey does not guarantee or warrant that the website will be uninterrupted, without delay, error free, omission free or free of viruses. We can accept no liability for loss or damage suffered as a result of use of this website or reliance on the information contained herein.

Moore Stephens Guernsey does not warrant or offer any assurances that the website is compatible with any user's computer equipment or network through which access to the website is gained or that the use of the website will not lead to viruses or similar destructive software. Users are responsible for ensuring that their own equipment has appropriate security and virus protection features.

As content of the website is copyrighted, any unauthorised use of any material on the website may violate copyright, trademark and other laws. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

Third party links are provided as a convenience to users. Moore Stephens Guernsey does not control and is not responsible for any of these websites or their content.

This disclaimer shall be governed by and construed in accordance with Guernsey laws and the courts of Guernsey shall have exclusive jurisdiction. The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by Moore Stephens Guernsey.