Terms of Use

Nature of the content

The articles, tables, calculators and glossary on this site are general information. They do not replace professional assessment of a specific matter and do not create an advisory relationship.

Calculators

• The tools run on the parameters of the stated year and the assumptions set out on the page.
• Results do not replace payroll, a tax return or any official calculation.
• When legislation changes, results may reflect the previous position until parameters are updated.
• Before acting, the current provisions and your specific circumstances must be assessed separately.

Liability

Due care is taken over the accuracy of the content, but no liability is accepted for the consequences of decisions taken in reliance on it. The provisions of the legislation and the practice of the competent authority prevail.

Intellectual property

Copyright in the text and images on this site is reserved. Quotation with attribution is permitted; reproduction in whole or in substantial part requires permission.

Professional regulation

The profession of certified public accountancy is subject to rules on unfair competition and the prohibition of advertising. The content here is prepared for professional information and does not constitute advertising directed at obtaining work.