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This information has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The information cannot be relied upon to cover specific situations
and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BDO Northern Ireland to discuss these matters
in the context of your particular circumstances. BDO Northern Ireland, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action
taken or not taken by anyone in reliance on this information or for any decision based on it.
BDO Northern Ireland, a partnership formed in and under the laws of Northern Ireland, is licensed to operate within the international BDO network of independent member firms. A list of partners'
names is open to inspection at our registered office, Lindsay House, 10 Callender Street, Belfast, BT1 5BN.
BDO Northern Ireland is authorised and regulated by the Financial Services Authority to conduct investment business.
BDO Northern Ireland is authorised and regulated by the Financial Services Authority to conduct investment business.
This information has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The information cannot be relied upon to cover specific situations
and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BDO Northern Ireland to discuss these matters
in the context of your particular circumstances. BDO Northern Ireland, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action
taken or not taken by anyone in reliance on this information or for any decision based on it.
BDO Northern Ireland, a partnership formed in and under the laws of Northern Ireland, is licensed to operate within the international BDO network of independent member firms. A list of partners'
names is open to inspection at our registered office, Lindsay House, 10 Callender Street, Belfast, BT1 5BN.
BDO Northern Ireland is authorised and regulated by the Financial Services Authority to conduct investment business.
BDO Northern Ireland is authorised and regulated by the Financial Services Authority to conduct investment business.