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Our communications are written for the general interest of our clients and contacts to stimulate further thought and enquiry. They do not contain answers to specific situations and it is therefore essential to treat them as a prompt to take specific advice on any real and particular issues. We believe that the facts as summarised in our communications are correct as at the time of going to press. If we discover that a piece of communication might be read in a way that conveys a misleading impression (whether by tone, content, error or omission) we will make the necessary changes and draw attention to what has been changed once we become aware of the need to do so. We will not be responsible for any action taken by a reader who relies on our communications but does not seek further advice to answer any specific query.