Professional Comment

From time to time, we receive comments from lawyers, consultants and other professionals that we believe give a clear and interseting explanation or guide with regard to certain regulations for the current situation or, indeed, an interesting comment from the perspective of the author of the paper.  We would point out that the content of the papers published below do not necessarily reflect the view of the Custom House Group, its principals or offices, or anybody at the Custom House Group, but reflect the opinions of the author of the paper, whose name and contact details are provided.