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The bjsandassociates.com web pages have been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The web pages cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BJS to discuss these matters in the context of your particular circumstances. BJS, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in these web pages or for any decision based on it.