Ernst & Young UK – Legal notice and liability disclaimer

The proprietor of this site (ey.com/uk), the UK firm Ernst & Young LLP ("Ernst & Young UK"), is a limited liability partnership registered in England and Wales with registered number OC300001 and a member practice of Ernst & Young Global. A list of members’ names is available for inspection at 1 More London Place, London, SE1 2AF, the firm’s principal place of business and registered office.

For the purposes of the Liability Disclaimer below, "information" includes (without limitation) any statement of fact or opinion, advice, data, documents or computer readable material in any form whatsoever.

Liability Disclaimer
In preparing this site, we have endeavoured to offer current, correct and clearly expressed information. However, since inadvertent errors can occur and since relevant laws and regulations often change, the information may be neither current nor accurate.

Further, the information contained on this site is intended to provide general guidance on matters of interest. Nothing on this site constitutes professional advice, nor does any information on this site constitute a comprehensive or complete statement of the issues discussed.

No action should be taken or omitted to be taken in reliance upon information on this site. Users should obtain specific professional advice concerning specific matters and Ernst & Young UK accepts no responsibility for any loss resulting from reliance on any information contained on this site or in respect of any information on any other sites to which this site may be linked. None of the above shall be taken to exclude liability for fraud or for negligence causing death or personal injury.

RSS Feeds and Podcasting – Terms of Use
RSS feeds and podcasting are free services offered by Ernst & Young to individuals for private, non-commercial use. The Ernst & Young RSS feed is a means by which Ernst & Young offers article headlines, descriptions and links in XML to individuals who use RSS readers or aggregators. A podcast is an audio program for which individuals can subscribe. Ernst & Young makes podcasts available to individuals for their own personal use. RSS and podcasting aggregators may incorporate the Ernst & Young feeds into their directories for the benefit of individuals using the aggregator. Any other use is prohibited, including copying, reproducing, republishing, uploading, posting, transmitting, or distributing our feeds or podcasts in any way by any means.

Ernst & Young reserves the right to discontinue our feeds and podcasts at any time. All content, imagery, and logos that appear within the EY RSS feed and podcasts are owned by Ernst & Young LLP, and all rights are reserved.

Linked websites
Neither Ernst & Young UK nor any member practice of Ernst & Young Global bears any responsibility whatsoever for the content, accuracy or security of any websites that are linked (by way of hyperlink or otherwise) to the EOY website.

© 2006 Ernst & Young LLP.

Ernst & Young LLP, a limited liability partnership registered in England and Wales, is a client-serving member firm of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global Ernst & Young organisation and does not provide any services to clients. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions.