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This website is published for the information of clients. Free resources provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.

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Hayes & Co does not sell or otherwise give away your private information to any third party. The details provided will only be used to update you regularly with details of our offers and services.

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