Important
It is important to take professional advice before making any decision relating to your personal finances. The information contained in this site represents our understanding of law and HM Revenue and Customs practice. It does not provide individual tailored investment advice and is for guidance only. Rules may vary for Scotland and Northern Ireland. We cannot assume legal liability for any errors or omissions it might contain. Levels and bases of, and reliefs from taxation of those currently applying or proposed and are subject to change; their value depends on the individual circumstances of the investor.
The value of land and buildings is generally a matter of valuer's opinion rather than fact. The value of investments can go down as well as up and you may not get back the full amount you invested. The past is not a guide to future performance and past performance may not necessarily be repeated.
If you withdraw from an investment in early years, you may not get back the full amount you invested. Changes in the rates of exchange may have an adverse effect on the value or price of an investment in sterling terms if it is denominated in a foreign currency.
The Financial Services Authority does not regulate all the activities undertaken by the company including accountancy and taxation advice.