Attention: Please read these terms carefully before using the website of the Channel Islands member firm of Grant Thornton International ("Grant Thornton"). By using this website you indicate that you accept these terms. If you do not agree to these terms (the "Terms") kindly do not use this website.

Copyright
Grant Thornton either owns the intellectual property rights in the underlying HTML, text, images, audio clips, video clips, software and other content (collectively, the "Content") that is made available to you on this website, or has obtained the permission of the owner of the intellectual property in such Content to use the Content on this website. Except as provided in these Terms, Grant Thornton prohibits the redistribution or copying of any Content on this website without its express written permission.

Grant Thornton hereby authorizes you to display on your computer, download and print pages of this website, subject to the following provisions: (i) the copyright notice appears on all such printouts; (ii) the information will not be altered in any manner; and (iii) the Content is only to be used for personal educational and non-commercial use and will not be redistributed, broadcast or copied to any other media.

Trademark
The trademarks, logos, and service marks displayed on this website, including, but not limited to Grant Thornton are registered and unregistered trademarks of Grant Thornton and others. Nothing contained on this website should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any trademark displayed on this website without the express written permission of Grant Thornton or such third party that may own the trademarks displayed on this website. Your misuse of the trademarks displayed on this website, or any other Content on this website is strictly prohibited.

User submissions
For an explanation of the practices and policies of Grant Thornton related to the collection, use and storage of our users' information, please read our privacy policy. You are prohibited from posting or transmitting to or from this website any unlawful, threatening, libellous, defamatory, obscene, pornographic or other material that would violate any applicable law.

External links
Grant Thornton may provide links to third party websites, and some of the content appearing to be on this website may in fact be supplied by third parties (for example instances of framing of third party websites or incorporation of content through framesets). Grant Thornton assumes no liability for any damages you may suffer from visiting such linked websites, including without limitation, damages caused by computer viruses, trojan horses or other destructive/disruptive code which may be downloaded from such linked websites.

Any links contained on this website shall not be construed as an endorsement by Grant Thornton of any such linked website. Grant Thornton has not reviewed or researched the full content on these linked websites and shall not be held responsible should you encounter any materials that may appear inaccurate, indecent or illegal. If you visit such a website that is linked to this website, please contact info@gt-ci.com and we will determine if the link should be removed from this website.

You may not provide a link to this website without our express written permission. If you would like to provide a link to this website, please contact info@gt-ci.com.

Disclaimer
The content of this website is provided "as is" without any warranties of any kind including warranties of merchantability, fitness for a particular purpose, or non-infringement of intellectual property.
Although Grant Thornton uses reasonable efforts to maintain the accuracy and currency of the Content of this website, Grant Thornton makes no warranties or representations as to its accuracy or currency. This website may contain typographical errors and technical inaccuracies. Grant Thornton assumes no liability or responsibility for any errors or omissions in the Content of this website.

Although Grant Thornton uses reasonable efforts to ensure that all software provided at this website is suitable for use on a wide variety of computer systems, you should take reasonable and appropriate precautions to scan for computer viruses and ensure compatibility of the software with your specific computer system. Grant Thornton may update and/or modify the information contained on this website at any time and without notice.

Limitation of liability
In no event will Grant Thornton, its affiliates, agents or other third parties mentioned in this website be liable for any damages whatsoever (including, without limitation, damages resulting from lost profits, loss of prospective economic advantage, lost data or business interruption) arising out of the use, inability to use, or the results of use of this website, any websites linked to this website, or the content contained on any or all such websites, whether based on warranty, contract, tort or any other legal theory and whether or not advised of the possibility of such damages, or for any claim by another party. If your use of the content on this site results in the need for servicing, repair or correction of equipment or data, you assume all costs thereof.

General
If you breach any of these Terms, your authorization to use this website automatically terminates and you must immediately destroy any downloaded or printed Content.
Grant Thornton will aggressively enforce its intellectual property rights to the fullest extent of the law.

If any provision of these Terms shall be unlawful, void or unenforceable for any reason, then any such provision shall be deemed severable to the extent that it is lawful, void or unenforceable, but shall not affect the validity or enforceability of the remaining provisions.

These terms are governed by the laws of the Channel Islands. Any dispute arising from these Terms shall be resolved exclusively in the Channel Islands by the courts of the Channel Islands.

By using this website, you agree to be bound by these Terms and consent to the collection, use and storage of your information by Grant Thornton in the manner described in our privacy policy. Grant Thornton reserves the right to make changes to these Terms and our privacy policy from time to time. When using this website, you should review the current Terms and privacy policy to determine if they have been amended since your last visit.

Grant Thornton International disclaimer
The name "Grant Thornton" signifies one of the world's leading organizations of independently owned and managed accounting and consulting firms. These firms provide assurance, tax and specialist business advice to privately held businesses and public interest entities. Services are delivered independently by the member and correspondent firms within Grant Thornton International, a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or otherwise. Grant Thornton International and the member firms are a network of independent firms throughout the world and are not a worldwide partnership.

Each member and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances)or by Grant Thornton International.

The firms are joined by a common professional vision and share a commitment to providing high quality service to their clients when they do business both within and outside their home country.

Grant Thornton Channel Islands is located in the Channel Islands and is a member firm of Grant Thornton International. Any and all references to Grant Thornton International are to Grant Thornton International Ltd.