Professional guidance should be sought. Tax and legislation is likely to change.
The information given here is based on Brett Investment's understanding of law and Inland
Revenue practice at the date of publication and the new tax rules contained in the Finance Act 2004.
Brett Investment Limited (registered in Scotland, registered number SC244273, registered office as above),
is an appointed representative of Newton-Barr PLC, who are authorised and regulated by the Financial Services Authority.