MacDougall & Co
Chartered Tax Advisers


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The information contained and accessed on this site / disk is provided by MacDougall & Co for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, tax or other professional advice, consultation or service. Appropriate professional advice should be obtained in the respective accounting, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, MacDougall & Co does not guarantee or warrant the Site / Disk will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall MacDougall & Co be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with the Site / Disk, any content on or accessed by use of the Site / Disk, or any copying, display or other use hereof.

Third Party Links and contact details are provided as a convenience to our users. MacDougall & Co does not control and is not responsible for any of these sites or their content.

No part of this site or disk forms an offer or part of an offer. All our work is carried out in agreement with you and in accordance with our current letter(s) of engagement. We offer several different tiers of service. In the normal course of events you will be supplied with a copy of the agreed letter of engagement before we carry out any work. At any time you may request a (free) copy, (including now if you wish - please send us an SAE stating whether you are an individual tax payer, a partnership or a limited company).

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MacDougall & Co Ltd

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