Information provided by this website is for general information purposes only and is not a comprehensive or complete statement of the issues it relates to.  It should not be used as a substitute for advice on individual cases.  It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. Before acting or refraining from acting in particular circumstances, specialist advice should always be obtained.  No liability can be accepted by Seoige O'Faolain & Co. for any loss occasioned to any person / company acting or refraining from acting as a result of any material in this website or any other sites to which this site may be linked. Your use of this document and the information it contains is at your own risk.

In preparing this site, every effort has been made to ensure the content is up to date and accurate. However, law and regulations change continually and unintentional errors can occur and therefore the information may neither be up to date nor accurate.