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© Association of Taxation Technicians (except where otherwise stated); all rights reserved. Applications for permission to reproduce text, photographs or graphic images should be sent to The Association of Taxation Technicians, 1st Floor, Artillery House, 11-19 Artillery Row, London SW1P 1RT. The copyright of all photographs and graphic images is owned by The Association of Taxation Technicians (except where otherwise stated). The information contained on this site is for general guidance only. You should neither act, nor refrain from action, on the basis of any such information. You should take appropriate professional advice on your particular circumstances. The Association of Taxation Technicians disclaims all responsibility (including in negligence) for all consequences of any person acting on, or refraining from acting in reliance on, information contained in this site.
The Association of Taxation Technicians
1st Floor, Artillery House
11-19 Artillery Row
London SW1P 1RT
Telephone 0207 340 0551
Fax 0844 251 0831 

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The Association of Taxation Technicians is a Registered Charity Number 803480
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