Legal disclaimer

Who are we?
Cowgill Holloway LLP is a limited liability partnership registered in England and Wales with registered number OC316195 with offices in Bolton, Manchester and Liverpool. A list of members' names and their professional qualifications is available for inspection at Regency House, 45-53 Chorley New Road, Bolton, BL1 4QR, the firm's principle place of business and registered office. Registered to carry on audit work in the UK & Ireland and regulated for a range of investment business activities by the Institute of Charted Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, under reference number C001375465.

In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is HCC International Insurance Company Plc, registered company number 01575839, FCA registration number 202655, registered office, 1 Aldgate, London, England EC3N 1RE. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

This website
The information and opinions contained on this Website are there to provide only general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The information on this Website is provided with the understanding that the authors and publishers are not supplying legal, accounting, tax, or other professional advice or services via the website.

Before making any decision or taking any action as a result of the information on this website you should always consult your Cowgills Account Manager.

Our liability
To the extent permitted by the law, we exclude all warranties, representations, conditions 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 & omission free, or free of viruses.

Cowgills, its related partners, 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.

The Institute of Chartered Accountants (ICAEW)

Cowgill Holloway LLP are regulated by The Institute of Chartered Accountants:

C001375465

The Institute of Chartered Accountants (ICAEW)

Insolvency Practitioners Association

Cowgill Holloway Business Recovery LLP are regulated by the Insolvency Practitioner Association:

Jason Mark Elliott – 09496

Craig Johns – 013152

Nick Brierley – 019950

Benjamin Cowgill – 019170

Insolvency Practitioners Association