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All information contained on this site is for general information use only. This site does not provide any business, investment or tax planning advice and nothing on the site should be construed as being personalized advice for your particular circumstances. Before making any choice clients should always take adequate steps to verify the accuracy and completeness of any information contained on this site. RBS, RBSCA and RBS Chartered Accountants are all trading names of RBS Accountants Limited. Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, under reference number C009103053