SGH Martineau's publications are no substitute for taking advice before reaching
a decision on your individual problems.
Please note that publications pre-dated December 2011 were created pre-merger by
either Martineau or Sprecher Grier Halberstam, denoted by the branding present.
Such publications are subject to any published disclaimer. SGH Martineau, launched
on 1 December 2011, is now responsible for any Copyright notice.
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