INFORMATION ABOUT US 

 KPMG LLP ("we" or “us”) is a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG International provides no client services. We are registered in England and Wales under company number OC 301540 and have our registered office at 15 Canada Square, London, E14 5GL.

If you would like further information regarding KPMG’s compliance with the Provision of Services Regulations 2009 please visit the Regulatory Information page. 

NO RELIANCE ON INFORMATION

The content on our site is provided for general information only. It is not intended to amount to advice or serve as a substitute for any audit, advisory, tax or other professional advice, consultation or service.

Although we make reasonable efforts to update the information on our site, we make no representations, warranties or guarantees, whether express or implied, that the content on our site is accurate, complete or up-to-date. 

INTELLECTUAL PROPERTY RIGHTS

We are the owner or the licensee of all intellectual property rights in our site and in the material published on our Site, including but not limited to any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products, templates, technologies, software designs, art work, graphics and information on or described in the Site. Those works are protected by copyright laws and treaties around the world. All such rights are reserved. 

Users are encouraged to print or distribute content (e.g. via link on a social network) provided that: 

• The use of the content is personal and non-commercial 
• All copyright, trademark and similar notices are retained 
• The content is not used as or implies that KPMG, KPMG International or KPMG LLP is providing a testimonial or endorsement of an organisation, its products or services. 

You must not modify, reproduce, publically display, perform, distribute or use for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). 

If you print off, copy or download any part of our site in breach of these terms of use, your right to use our site will cease immediately and you must, at our option, return or destroy any copies of the materials you have made. 

TRADEMARKS 

The KPMG name and logo and “CUTTING THROUGH COMPLEXITY” are registered trademarks or trademarks of KPMG International and/or its related entities and other products and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International, its related entities or KPMG LLP.

Use of these marks requires express prior permission from, and a license agreement with, KPMG International or its related entities or KPMG LLP. Unauthorised use of these and any other of KPMG’s portfolio of trademarks is prohibited and may become subject to legal proceedings.

To request written approval, please use the “Contact us” feature.

OUR LIABILITY

To the extent permitted by law, we exclude all conditions, warranties, representations or other terms which may apply to our site or any content on it, whether express or implied, included but not limited to that the site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. 

KPMG, its related partners, managing directors, principals, agents or employees will not be liable to any user for any loss or damage arising under or in connection with but not limited to: 

• use of, or inability to use, our site; 
• or use of, or reliance on, any content displayed on our site. 

Please note that we only provide our site for general, domestic and non-commercial use. You agree not to use our site for any commercial or business purposes, and we have no liability to you for any loss of profit, savings, data, sales or revenue, loss of business, business interruption or business opportunity or any indirect, incidental, special, exemplary, punitive, consequential or other loss or damage. 

VIRUSES 

We do not guarantee that our site will be secure or free from bugs or viruses and will not be liable for any loss or damage caused by a virus infected either through our site or third party link. 

You are responsible for configuring your information technology, computer programmes and platform in order to access our site. You should use your own virus protection software. 

You must not misuse our site by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorised access to our site, the server on which our site is stored or any server, computer or database connected to our site. You must not attack our site via a denial-of-service attack or a distributed denial-of service attack. By breaching this provision, you would commit a criminal offence under the Computer Misuse Act 1990. 

LINKING TO OUR SITE 

Where our site contains links to other sites and resources provided by third parties, these links are provided for your information and convenience only. We have no control over, and are not responsible for, the contents of those sites or resources. 

We reserve the right to withdraw linking permission without notice. 

You must not establish a link which 

• suggests any form of association, approval or endorsement on our part where none exists; 
• links to our site from a website that is not owned by you; 
• involves the unauthorised use of our logo; and/ or 
• takes the form of a link that disguises the URL and/ or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement