Every effort has been made to offer the most current, correct and clearly expressed information possible within this site. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations may change.

The information contained in this site is general and is not intended to serve as 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 herein. Users are encouraged to contact Tate Partners for advice concerning specific matters before making any decision.

All content on the Tate Partners website must not be reproduced, copied, redistributed or published without our written permission.

Liability limited by a scheme approved under Professional Standards Legislation.*

*Other than for the acts or omissions of financial services licensees.