If advice is provided by e-mail, in a tax item of the "News" menu on the website or in a periodically distributed newsletter, it is based on facts and hypotheses collected from various sources disseminated within our professional sphere. Following verification, we operate on the principle that such facts and hypotheses are correct, complete and accurate. Our advice is based on the legislation and the administrative and legal interpretations as at the date of forwarding the e-mail, publishing the item or sending out the newsletter. In the event that the facts and hypotheses or the legislation and its interpretation should change (including retrospective amendment), the advice provided will need to be revised in the light of such amendments. We are under no circumstances obliged to update the item on the basis of such amendments. The advice provided cannot be used to challenge the authorities (tax or otherwise) or as evidence before the courts.
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