General Disclaimer

The information presented on this website by Sim Kapila is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this website. Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser.

While we have made every attempt to ensure that the information contained on this website has been obtained from reliable sources, Sim Kapila is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this website is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Sim Kapila or the partners, consultants, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information on this website.

Links to External Websites

Certain links on this website connect to other websites maintained by third parties over whom Sim Kapila has no control. Sim Kapila makes no representation and accepts no responsibility as to the accuracy or any other aspect of information contained on other websites. The existence of a link to another website does not constitute an endorsement of any organisation, or the services of any organisation, featured on that website. We can accept no responsibility for any loss or damage resulting from following a link featured on our website.
Internet communications are not secure and therefore Sim Kapila does not accept legal responsibility for the contents of this message. Any views or opinions presented are solely those of the author and do not necessarily represent those of Sim Kapila, unless otherwise specifically stated.

Copyright

Unless otherwise stated, this website and its contents are the property of Sim Kapila, and may not be reproduced without permission. Where copyright material has been reproduced from another source, we have sought the appropriate permission from the copyright owner. Such material may not be reproduced without the permission of the holder of that copyright.