The material contained on this website contains general information only and does not constitute accountancy, tax or other professional advice. Whilst every care has been taken in the preparation of the information on this site, readers are advised to seek specific advice in relation to any decision or course of action.
Neither the transmission of any material, nor the receipt of any material, is intended to create, nor should such transmission or receipt be taken as creating, a client-adviser relationship between Friend Partnership Limited and the recipient.
The material on this website resides on a server in the United Kingdom. The law applicable to use of the material and to disputes arising out of the material is the law of England.
Copyright in material on this site
Unless indicated to the contrary, copyright or other intellectual property rights in the material on this site is owned by or licensed to Friend Partnership Limited. Except as provided by any relevant legal provision, no part of any of this material may be reproduced, adapted, stored in a retrieval system or transmitted without the prior written permission of the copyright owner. You may do the following with the material on this site, unless otherwise indicated:
- store a reproduction of the material on your local computer for the sole purpose of viewing the material;
- print hard copies of the material for informational, non-commercial use;
Intellectual Property Rights notice
All trade marks, service marks, trade names and logos contained on this website belong to their respective owners.
Limitations and exclusions
Any liability incurred in relation to material is limited to the resupply of the material, or the reasonable cost of having the material resupplied. Under no circumstances will Friend Partnership Limited be liable for any incidental, special or consequential damages, including damages for loss of business or other profits arising in relation to the material.
Changes are made periodically to the material, and the material could include technical inaccuracies or typographical errors.? Friend Partnership Limited makes no warranties or representations regarding the quality, accuracy, completeness, merchantability or fitness for purpose of any material.
Friend Partnership Limited does not warrant or represent that the material will not cause damage, or is free from any computer virus of any other defects or errors.? Friend Partnership Limited is not liable to users of the material for any loss or damage however caused resulting from the use of the material.
Links to this site
We welcome hypertext or other links to the “Home” page of this website, but require notice in advance of such links being made. We do not consent to “deep links” into our site. We also reserve the right to refuse applications to link to our site from people or organisations that we consider unsuitable. For further information or to request permission to link to our site please contact us.
Links to third party sites
The website may contain links that make it easy for you to visit other people’s websites. We do not have any control over these websites and have not necessarily reviewed them or approved of or endorse their content. If you use these links to visit a website operated by someone else, we cannot be responsible for the protection and privacy of any information which users have provided while visiting such websites or any content that it contains. You should exercise caution and look at the privacy statement applicable to the website in question.
If you think that the contents of any of the websites we have linked to is offensive, illegal or inappropriate, please let us know and we will review whether we should maintain that link.
Friend Partnership Limited, Company registration number 07746831, is registered to carry out audit work in the UK & Ireland and is regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. ?Registered Office: Eleven Brindleyplace, 2 Brunswick Square, Birmingham, B1 2LP. ?A list of directors’ names can be found at the above address.