Legal

Website Terms of Use

Last updated: July 2026. TODO: have this reviewed by the client before launch.

About this website

This website is operated by Craig Callum Associates Ltd, an accountancy firm based in Liverpool, UK. By using the site you accept these terms.

Information, not advice

The content of this website, including articles, guides, rates and dates, is general information only. It is not accountancy, tax or legal advice, and it should not be relied on as a substitute for advice on your specific circumstances. Tax rules change frequently; while we aim to keep content current, we make no guarantee that any page reflects the position at the time you read it.

If you want advice you can act on, contact us. Advice we give to clients is provided under a separate engagement letter which sets out its own terms.

Intellectual property

The content of this site belongs to Craig Callum Associates Ltd. You may view, print and share links to it freely; you may not republish substantial parts of it commercially without our permission.

Liability

To the fullest extent permitted by law, we accept no liability for loss arising from reliance on the information on this site, or from interruptions to its availability. Nothing in these terms excludes liability that cannot lawfully be excluded.

Links

Where we link to other websites, we are not responsible for their content or privacy practices.

Governing law

These terms are governed by the law of England and Wales, and any disputes are subject to the exclusive jurisdiction of the courts of England and Wales.