The terms set out below are governed by and shall be construed in accordance with the laws of England and Wales.

Web site content
We take every care to ensure that the information contained within this web site is correct. However, no warranty is given as to accuracy and no liability is accepted for any errors or omissions. Neither Kingswood, and/or any related organisations, nor any of its partners, directors, officers or employees accepts any liability or responsibility in respect of the content of this web site which, moreover, may be amended by us at any time, without notice.

We do not endorse, or take responsibility for, any information contained within the sites of other providers with links to this web site.

The information contained on this web site so far as it relates to taxation is for reference only and does not constitute investment advice, a distribution, an offer to sell or the solicitation of an offer in any jurisdiction. Local laws may have an impact on your investments and we may be prohibited from offering some or all of the services detailed on this web site to persons in certain jurisdictions.

Unless stated otherwise, the contents of this web site are based on our own interpretation of UK taxation law and practice. There is no guarantee that tax relief’s and the tax treatment of funds will remain the same in the future. The value of any tax relief’s will depend on individual circumstances.

Kingswood
Any reference to Kingswood refers to Kingswood LLP, the Kingswood partnership and/or Kingswood Corporate Finance Limited and other related parties including Kingswood Investment Partners.

Kingswood LLP

Kingswood LLP is a limited liability partnership operating from 3 Coldbath Square, London, EC1R 5HL. Our VAT number is 182 5690 84

Kingswood LLP is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England & Wales (‘ICAEW’). Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and at www.cro.ie/auditors for Ireland under reference number C003833458.

Statutory audit work is subject to the Audit Regulations and Guidance which can be found at www.icaew.com/en/technical/audit-and-assurance/working-in-the-regulated-area-of-audit. Also, the International Standards on Auditing (UK and Ireland) can be found at www.frc.org.uk. As a member firm of the ICAEW, Kingswood, Chartered Accountants, is bound by the Institute’s code of conduct, which can be found at www.icaew.com/regulations and also, for audit work, by the APB Ethical Standards which can be found at www.frc.org.uk.

Kingswood LLP is an authorised representative of Kingswood Corporate Finance Limited which is authorised and regulated by the Financial Conduct Authority (FCA). See below.

Kingswood LLP was covered by the group consumer credit licence granted to the ICAEW by the Office of Fair Trading and is now in transitional arrangements with the FCA.

Kingswood LLP is registered with the Information Commissioner as a data controller. Details about our registration can be viewed at www.ico.org.uk/what_we_cover/register_of_data_controllers, under registration number ZA110345.

Kingswood, Chartered Accountants regulatory information
Kingswood, Chartered Accountants, is a partnership between Jonathan F Massing and Howard S Moss operating from 3 Coldbath Square, London, EC1R 5HL. Our VAT number is.342 0003 27

Kingswood, Chartered Accountants, is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England & Wales (‘ICAEW’). Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and at www.cro.ie/auditors for Ireland under reference number C008461843.

Statutory audit work is subject to the Audit Regulations and Guidance which can be found at www.icaew.com/en/technical/audit-and-assurance/working-in-the-regulated-area-of-audit. Also, the International Standards on Auditing (UK and Ireland) can be found at www.frc.org.uk. As a member firm of the ICAEW, Kingswood, Chartered Accountants, is bound by the Institute’s code of conduct, which can be found at www.icaew.com/regulations and also, for audit work, by the APB Ethical Standards which can be found at www.frc.org.uk.

Kingswood, Chartered Accountants, is authorised and regulated by the Financial Conduct Authority (FCA) to carry on investment business. Details about our FCA registration can be viewed at register.fca.org.uk, under reference number 165402.

Kingswood, Chartered Accountants, is registered with the Information Commissioner as a data controller. Details about our registration can be viewed at www.ico.org.uk/what_we_cover/register_of_data_controllers, under registration number Z5168292.

Kingswood, Chartered Accountants,was covered by the group consumer credit licence granted to the ICAEW by the Office of Fair Trading and is now in transitional arrangements with the FC A.

Kingswood Corporate Finance Limited regulatory information
Kingswood Corporate Finance Limited is a wholly owned subsidiary of Kingswood, registered in England and Wales under number 2251240 and whose registered office is 3 Coldbath Square, London, EC1R 5HL. Our VAT number is 882 6802 93.

Kingswood Corporate Finance Limited is authorised and regulated by the Financial Conduct Authority (FCA) to carry on investment business. Details about our FCA registration can be viewed at register.fca.org.uk, under reference number 189485.

Conflicts of interest and complaints
Should a conflict of interest arise, either between two or more of our clients or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In taking such steps, we will be guided by the ICAEW’s Code of Ethics, which can be viewed at www.icaew.com/regulations/ethics, Code of Ethics section 220.

Our complaints procedures are available on request.

Provision of Services Regulations 2009

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurers are:

Zurich Insurance plc, Financial Lines, London Underwriting Centre, 3 Minster Court, Mincing Lane, London, EC3R 7DD and Allied World Assurance Company (Europe) plc, 3rd Floor, 30 St Mary Axe, London, EC3A 8BF