All material contained in the Traverse Accountants website is provided as a general guide only. No material should be accepted as authoritative advice and any person wishing to act upon the material contained in this website should contact us for properly considered advice which will take into account his or her own specific circumstances. No responsibility is accepted for any action taken without advice, by readers of the material contained in this website. Liability of the Firm is limited by schemes approved under Professional Standards Legislation.