Peter Smallwood & Co Limited
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The information contained within this website is intended to act as a
general guide only, and does not form any offer or legal contract, whether
actual or implied.
VAT, and other matters concerning HM Customs & Excise, can be complex, and
you should seek practical advice and assistance rather than rely on the
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Whilst we seek to keep the pages of this website accurate we can take no
responsibility for any inaccuracies or omissions therein.
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this website are necessarily those of HM Customs & Excise.