Legal Terms

Moore Kingston Smith LLP is limited liability partnership registered in England and Wales (registered number OC317343) with its registered office at Devonshire House, 60 Goswell Road, London EC1M 7AD, United Kingdom.

The content of this website (“Website”) is the copyright of Moore Kingston Smith LLP, its associated companies and affiliates (“Moore Kingston Smith LLP”). Moore Kingston Smith LLP copyright must remain on all reproductions of material downloaded from this Website (“Material”).

You may download, store and use the Material for your own personal use and research. You may not republish, retransmit, redistribute or otherwise make the Material available to any other party or make the same available on any website, on-line service or bulletin board of your own or of any other party or make the same available in hard copy or on any other media without Moore Kingston Smith LLP express prior written consent.

The Website is designed for the information of readers only and readers should not act on any of the information contained on the Website without seeking professional advice. Nothing on this Website constitutes advice, nor does the transmission, downloading or sending of any information or the Material create any contractual relationship.

All links to third party websites are provided as a convenience to our users. We do not have control, exercise no responsibility and make no representations regarding the accuracy or any other aspect of the content/information found or used on visiting any of third party website. The provision of a link to a third party website should not be considered as an express or an implied endorsement of any content/information, products/services that may be available to you, or through, the third party.

Moore Kingston Smith LLP accepts no liability or responsibility whatsoever for any loss or damage suffered by any user of the information contained on or accessed through this Website or the Material downloaded from the Website. By continuing to use this Website you are deemed to accept the above terms and conditions.

The guidance and/or advice contained in this website is subject to the UK regulatory regime and is therefore restricted to consumers based in the UK


Moore Stephens International Limited

Moore Stephens International Limited (“MSIL”), a company incorporated in accordance with the laws of England, provides no audit or other professional services to clients. Such services are provided solely by member firms of MSIL in their respective geographic areas. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to obligate or bind MSIL or any other MSIL member firm in any manner whatsoever.