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As tax advice must be tailored to the specific circumstances of each case, and laws are constantly changing, nothing provided herein should be used as a substitute for the advice of competent counsel and the contents provided for in this website are not a substitute for specific advice. The information is to the best of the author's knowledge, true and accurate. No liability is assumed by the author for any losses suffered by any person relying directly or indirectly upon the this website, and its associated websites. You are advised to consult your professional advisor before acting upon any information herein. No responsibility is therefore accepted for persons acting on this information.

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