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The information on this website is intended to give you a starting point for further investigation. It is provided "as is" without any express or implied warranties or guarantees. You should not interpret it as legal, accounting, tax or insurance advice, which can only be offered by advisers who are familiar with your particular situation.

Having said that, I will make a reasonable effort to ensure that the information on this website is accurate and free from material omissions that could affect your decision making. I am guided by Albert Einstein's dictum: Everything should be made as simple as possible, but not simpler.

You can bring shortcomings to my attention by contacting me at