Every effort has been made to present the most current, correct and clearly explained information possible within this website.  However, inadvertent errors can occur and applicable laws, rules and regulations do change from time to time.  

The information contained in this website is of a general nature. It is not intended to replace or serve as professional advice.  No warranty is given in relation to the accuracy or reliability of any information.  Users should not act or fail to act on the basis of information contained within this website. 

We encourage users of the website to contact The Hive Chartered Accountants Limited for professional advice regarding specific matters before making any decision.