The Charity Tax Group and all the contributors to this website have sought to ensure that the information contained in it is accurate; but they stress that the content is not intended to be legally or technically comprehensive and that they cannot be held responsible for any errors or omissions.

The Charity Tax Group recommends that no action be taken on matters covered in this document without taking independent professional advice. Information on rates, thresholds, legal provisions etc were valid at the date they were published, but should always be double checked.