Website disclaimer

This website is managed by Moore Stephens Jersey (‘MS Jersey’) and Moore Stephens Guernsey (‘MS Guernsey’) known collectively for the purposes of this document as Moore Stephens CI, both of which are member firms of Moore Global Network Limited ('MGNL'), a worldwide association of independent accounting and consulting firms. MS Jersey is regulated by the Jersey Financial Services Commission and MS Guernsey is licensed by the Guernsey Financial Services Commission.

MGNL and its member firms are legally distinct and are separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of MGNL has any authority (actual, apparent, implied or otherwise) to oblige or bind MGNL or any other MGNL member firm in any manner whatsoever.

The information contained on this website is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this website. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. Any information on this website should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with a Moore Stephens CI professional.

Moore Stephens CI is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this website is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Moore Stephens CI or its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance upon the information on this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links on this website connect to other websites maintained by third parties over whom Moore Stephens CI has no control. Moore Stephens CI makes no representations as to the accuracy or any other aspect of information contained in other websites.

Moore Stephens CI 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 subject to copyright laws, any unauthorised use of any material on the website may violate copyright, trademark and other such laws. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

This disclaimer shall be governed by and construed in accordance with the laws and Courts of Jersey (as applicable to the MS Jersey office), and the laws and Courts of Guernsey (as applicable to the MS Guernsey office) and shall have exclusive jurisdiction respectively. If you have any questions about this privacy statement please e-mail .

Tel Guernsey: +44 (0) 1481 811700
Tel Jersey: +44 (0) 1534 880088