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This website is published as an information source for clients and prospective clients and any comment or answers comprise no more than brief and general comment, observation or overview; no advice is intended or given and YOU SHOULD NOT ACT NOR FAIL TO ACT solely on the ground of any material contained on this website. The firm accepts no responsibility for any loss arising by reason of such action or failure to act. Child and Child chartered accountants will be pleased to give specific professional advice on any matter of concern or interest to you.
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