Grant Thornton Legal & Tax reserves the right to change these Terms of Use without notice.


Grant Thornton Legal & Tax either owns the exclusive rights on all content (text, images, publications) made available through this website or has the permission of the owner of such intellectual property. Except as allowed by these Terms, no part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, including but not limited to photocopying, fax, recording, or through other storage media, without the written permission of Grant Thornton Legal & Tax.

Pages of this website may be displayed on your computer, downloaded and printed, only if the copyright notice appears on all material, and with the sole intention of informative and non-commercial use.


The trademarks, logos and service marks displayed on this website are registered and unregistered trademarks of Grant Thornton Legal & Tax, Grant Thornton International and others. No trademark displayed on this website may be used without the express written consent of Grant Thornton Legal & Tax or any third party owning the trademarks displayed.

External links

Grant Thornton Legal & Tax shall bear no liability for damages arising from visiting any linked websites, including damages caused by computer viruses, or other destructive codes downloaded from such linked websites. Also, neither Grant Thornton Legal & Tax nor Grant Thornton International shall bear any liability for inaccurate or illegal information contained in linked websites.

An external link to Grant Thornton Legal & Tax website may not be posted without our express written permission, for which please contact


Although we try to keep the content of this website up to date and accurate, we give no guarantee as to its accuracy or currency. Grant Thornton Legal & Tax does not bear any responsibility either for typographical or technical errors or omissions, or for any damages whatsoever arising out of the use, inability to use, or the results of use of this website, any websites linked to this website, or the content contained on any or all such websites, whether or not advised of possibility of such damages.

Grant Thornton International Disclaimer

“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. “GTIL” refers to Grant Thornton International Ltd   (GTIL).Grant Thornton Legal & Tax is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity. GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales.   GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. The name “Grant Thornton”, the Grant Thornton logo, including the Mobius symbol/device, and “Instinct for Growth” are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.