Disclaimer

Last updated: June 2026

The information on this website is published by SMART Compliance Professionals for general informational purposes only.

Not professional advice

Nothing on this site is intended to be, and should not be relied upon as, professional tax, accounting, legal or financial advice. Tax and compliance positions depend on individual facts and on law that changes over time.

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Viewing this site, or sending an enquiry through it, does not create a professional or client relationship. Such a relationship arises only under a separate, signed engagement.

Accuracy

We try to keep information current and correct, but we make no warranty that it is complete, accurate or up to date. Illustrative figures (for example, the sample tax computation) are examples only and are not a representation about your situation.

Always consult a professional

Before acting on anything you read here, please consult a qualified professional about your specific circumstances. SMART Compliance Professionals accepts no liability for actions taken solely on the basis of website content.