Terms of use

While every effort has been made to ensure that all information contained in this website is complete, accurate and up to date, Morris Owen cannot be held responsible for any loss incurred as a result of the use of this information.


See also Terms & Conditions specific to the use of the Resources area of this site.


As with all financial matters, Morris Owen recommends that proper professional advice is sought before any action is taken.

Links from the Morris Owen web site to third-party web sites do not constitute any endorsement of services or products promoted by these third-party organisations or companies.

No part of this website may be reproduced without prior permission. Any such requests should be addressed to Morris Owen, 43–45 Devizes Road, Swindon SN1 4BG.

Morris Owen Chartered Accountants (Swindon & Cirencester) registered to carry on audit work by the Institute of Chartered Accountants in England and Wales. Authorised and regulated by the Financial Services Authority.
Registered with the Chartered Institute of Taxation as a firm of chartered tax advisers.

Morris Owen Chartered Accountants - 43-45 Devizes Rd, Swindon, Wiltshire, SN1 4BG
and Dyer House, Dyer Street Cirencester, Gloucestershire, GL7 2PP
VAT Reg No. 194 8155 30