Like most websites, we use cookies to help provide the best possible experience to all our visitors. The information below explains what cookies are and how our website uses them.

What are cookies?

Cookies are text files containing small amounts of information which are downloaded to your device when you visit a website. Cookies are then sent back to the originating website on each subsequent visit, or to another website that recognises that cookie. Cookies are useful because they allow a website to recognise a user’s device. You can find more information about cookies at and For a video about cookies visit

Cookies do lots of different jobs, like letting you navigate between pages efficiently, remembering your preferences, and generally improve the user experience. They can also help to ensure that adverts you see online are more relevant to you and your interests. The cookies used on this website have been categorised based on the categories found in the International Chamber of Commerce UK Cookie guide. A list of all the cookies used on this website by category is set out below.

Category 1: strictly necessary cookies

These cookies are essential in order to enable you to move around the website and use its features, such as accessing secure areas of the website. Without these cookies services you have asked for, like shopping baskets or e-billing, cannot be provided.

allow_cookies – Lets us know that you have consented to allow our website to use cookies.

sessionid – A random value that lets our website remember who you are when you register or login.

Category 2: performance cookies

These cookies collect information about how visitors use a website, for instance which pages visitors go to most often, and if they get error messages from web pages. These cookies don’t collect information that identifies a visitor. All information these cookies collect is aggregated and therefore anonymous. It is only used to improve how a website works.

__utma, __utmb, __utmc, __utmz, __utmv, __utmx – These six cookies are used by a third-party service called Google Analytics, which we use to help understand how people find and use our site. Google has some comprehensive information on how they use cookies, from where you can also view their privacy policy.

Can I use this website without cookies?

By using our website, you consent to cookies being stored by us and our providers.

Should you not wish to allow cookies, you can configure your browser to reject cookies set by us or our providers. The website provides more information about how to block cookies and/or remove existing cookies. Please note that disabling cookies may prevent some parts of our website working correctly for you.



Use of information

Kergan Stewart LLP (“Kergan Stewart”) will not collect any information about individuals via the site. However if Kergan Stewart does in the future collect any information about individuals via the site it will only be where it is specifically and knowingly provided by them. Examples of such information are:

  • Your name
  • Your mobile telephone number
  • Your email address
  • Your occupation.

We will only use such information where the law allows us to. The information collected will be used to send you the information you have requested and to provide information that may be useful to you. Kergan Stewart maintains strict policies to avoid unsolicited correspondence. We may share non-personal aggregate statistics (group) data about our site visitors’ traffic patterns with partners or other parties. However, we do not sell or share any information about individual users.


Kergan Stewart employs “cookies” to provide a better service to its users. We do not use cookies to store any personally identifying information from users except to identify a user who has chosen to log in to the site. We do not use cookies to track user activities beyond our web site. Read our cookie information

Computer profile information

The Kergan Stewart website automatically detects information relating to the display properties of your computer. This information is collected in order to help understand the ways through which people access the site. This could help us in the future to better support different platforms such as, for example, mobile telephones and personal digital assistants (PDAs).

Data protection

Any information submitted to this site is used expressly for the use of Kergan Stewart and the purposes for which you provide it. Kergan Stewart will not pass your information to any other parties.

Kergan Stewart has put in place appropriate security measures to prevent your personal data, to the extent held or collected by Kergan Stewart, from being accidentally lost, used or accessed in an unauthorised way, altered or disclosed. In addition, we limit access to your personal data to those persons who have a business need to know. They will only process your personal data on our instructions and they are subject to a duty of confidentiality.


Your rights

You have the right to request access to your personal data. This enables you to receive a copy of the personal data we hold about you and check that we are lawfully processing it. You also have the right to request correction of your personal data where the data we hold is inaccurate. You have the right to request erasure where there is no good reason for us to continue processing it. We may not always be able to comply with your request for erasure for specific legal reasons that will be notified to you at the time of the request. You will not have to pay a fee to access your personal data however we may charge a reasonable fee if your request is unfounded. Generally, and in terms of the applicable data legislation include the General Data Protection Regulations (and any successor legislation) we have a general duty to you to process and handle your data in accordance with the law. We will not retain any personal data about you for longer than is necessary. If you have concerns about the processing of your personal data by Kergan Stewart you may contact us If you find any inaccuracies, we will delete or correct them promptly.

Policy changes

Any changes to this policy will be posted here.


Kergan Stewart treats all the data held with the utmost care and security. Any details you give will remain completely confidential.

Service interruption

Kergan Stewart shall have no liability to you for any interruption or delay in access to this site irrespective of the cause.


Terms and Conditions of Use


This web site located at (this “Site”) is provided by Kergan Stewart LLP (“Kergan Stewart”), conditional on your acceptance of the terms and conditions of use set forth below (the “Terms and Conditions”). By browsing, accessing, linking, using and/or downloading information (“Access” or similar term) to/from this Site, you agree to accept and abide by these Terms and Conditions for each use and each visit of this Site. If you do not agree to these Terms and Conditions, you should not Access this Site.

Kergan Stewart provides this Site and any related URLs (the “Services”) to you, subject to these Terms and Conditions. These Terms and Conditions are entered into between Kergan Stewart and you. If you are using the Services on behalf of another person, you represent that you are authorised to accept these Terms and Conditions on that person’s behalf. Unless explicitly stated otherwise, these Terms and Conditions will govern your use of any new features that augment or enhance the current Services, including the release of new products or services.


In addition to the terms defined throughout these Terms and Conditions, the terms “you”, “your” and “yours” refer to the surfer, client or person utilising this Site to obtain Services. The terms “we”, “us” and “our” refer to Kergan Stewart.

Changes to Terms and Conditions

Kergan Stewart reserves the right, at any time, to modify, add to, delete from, alter, or update these Terms and Conditions (“Changes”), and you agree to be bound by such Changes. Changes shall be effective immediately upon notice thereof, which may be given by any means including, but not limited to posting on this Site or by electronic or conventional mail. You agree to regularly review the Terms and Conditions posted at this Site and to be aware of Changes. Your use of this Site following any Changes constitutes your agreement to follow and be bound by these Terms and Conditions as changed.

Permitted and Prohibited Uses

This Site is intended for the lawful use of members of the general public who are over the age of 16 years. Subject to these Terms and Conditions, Kergan Stewart grants you a non-exclusive, non-transferable, limited right to access, use and view this Site and the information thereon, including without limitation, all text, design, graphics, drawings, photographs, video clips, music and sounds, and all trademarks, service marks and trade names used at this Site and the selection and arrangements thereof (collectively, the “Content”), solely for your own personal use, provided, however, that you may not, nor may you allow others to, directly or indirectly:

  1. sell, license, rent, reproduce, modify or attempt to modify or create derivative works from the Content in any way or reproduce or publicly display, perform, transmit or distribute or otherwise use the Content for any public or commercial purpose, including without limitation use of the Content on any other website or in any environment of networked computers;
  2. transfer the Content to any other person without the prior written explicit consent of Kergan Stewart;
  3. use this Site in any manner that could damage, disable, overburden or impair this Site;
  4. upload, post or otherwise transmit or distribute on this Site any items, including without limitation computer viruses, Trojan horses, worms, backdoor, shutdown mechanism or other harmful, disruptive or destructive files or computer programs;
  5. interfere with the security of, or otherwise abuse, this Site or any Services, system resources, accounts, servers or networks connected to or accessible through this Site or associated or linked sites;
  6. infringe on any patent, trade-mark, trade secret, copyright, right of publicity, or other proprietary right of any person, or impersonate any person or entity;
  7. disrupt or interfere with any other person’s use or enjoyment of this Site or associated or linked sites;
  8. use any robot, spider or other automatic program or device, or manual process to monitor, copy, summarize, or otherwise extract information from this Site or the Content in whole or in part;
  9. use or attempt to use another’s account, password, service, system or other information without prior written authorization from Kergan Stewart, or create or use a false identity on this Site;
  10. transmit on, to or from this Site spam, chain letters, junk mail or any other type of unsolicited mass e-mail;
  11. upload to, distribute to, or otherwise disseminate through this Site any material or information of any kind that is threatening, harassing, libellous, defamatory, obscene, pornographic, fraudulent, deceptive, abusive, or otherwise violates any law or infringes or violates any rights of any other person or entity, or contains a solicitation of funds, advertising, or a solicitation for goods or services; or
  12. attempt to obtain unauthorized access to this Site or portions of this Site which are restricted from general access.


You also agree that you are solely responsible for actions and communications undertaken or transmitted in the course of your usage of this Site, and that you will comply with all laws that apply or may apply to your use of or activities on this Site or in respect of the Content.

Copyright and Trademarks

Unless otherwise noted, all Content is subject to intellectual property rights including copyrights and trademarks held or licensed by Kergan Stewart. You may print or download one copy of the Content on this Site on a single computer for your personal, non-commercial use, provided you keep intact all copyright and other proprietary notices. Any other reproduction or use without express prior written permission from Kergan Stewart, or Kergan Stewart’s content providers as the case may be, is strictly prohibited. Except as expressly provided herein, no license to use or reproduce the Content is given to you and all intellectual property rights therein are expressly reserved. Systematic retrieval of data or other Content from this Site to create or compile, directly or indirectly, a collection, compilation, database or directory without express prior written permission from Kergan Stewart is prohibited.

Links and Third Party Websites

Kergan Stewart may provide to you, on this Site, links to Third Party Websites operated by other entities. These Third Party Websites will typically be identifiable through a change to the URL in your Web browser, though the Site does occasionally contain content from Third Party Websites within the WEBSITE URL. You agree that this Site provides no dialogue box or other clear demarcation indicator when you leave this Site and enter a Third Party Website. Links to Third Party Websites does not constitute an endorsement, sponsorship or recommendation by Kergan Stewart of the Third Party Websites, the entities themselves or of any content, services or products available on or through such Third Party Websites. If you use these Third Party Websites, you do so at your own risk and it is your responsibility to take all protective measures to guard against viruses and other destructive elements. Links do not imply that Kergan Stewart or this Site is affiliated or associated with, or is legally authorized to use any trade-mark, trade name, logo or copyright symbol displayed in or accessible through the links, or that any Third Party Website is authorized to use any trademark, trade name, logo or copyright symbol of Kergan Stewart. Third Party Websites may create other contractual obligations between you and the third party entity in addition to these Terms and Conditions.

This Site may from time to time contain materials, data or information provided, posted or offered by third parties, including but not limited to advertisements. You agree that Kergan Stewart shall not have any liability whatsoever to you for any such third party material, data or information.

Submission of Information

Although Kergan Stewart may provide certain security in an effort to protect the electronic transmission of certain information that you submit to Kergan Stewart through this Site, Kergan Stewart does not guarantee the security of any information transmitted to or from this Site, including to or from any Third Party Websites linked to this Site. Submission of any financial (eg. credit card) or other information to this Site or to any Third Party Websites linked to this Site is entirely at your own risk and responsibility. Do not send any confidential or proprietary information to Kergan Stewart through this Site. Except for personal information about you, any information you do send to Kergan Stewart through this Site will be deemed NOT to be confidential (“Non-Confidential Information”). For any Non-Confidential Information you do send, you hereby grant to Kergan Stewart a worldwide, royalty-free, perpetual, irrevocable, non-exclusive right and license to use, reproduce, modify, adapt, publish, translate, distribute and sublicense any and all material or information submitted by you to this Site and/or to incorporate it in other works regardless of form, medium or technology.

Agreement to Privacy Policy

Kergan Stewart respects your desire for privacy. Kergan Stewart’s Privacy Policy can be found above. By accessing this Site, you agree to the terms of our Privacy Policy. If we decide to change our Privacy Policy, we will post the revised Privacy Policy prominently on this Site or otherwise bring it to your attention, so that you are always aware of what we do with your information.


All content and services provided on or through this Site are provided “as is” and “as available” for your use. The content is provided without warranties or conditions of any kind, either express or implied, including but not limited to implied warranties and conditions of merchantability, fitness for a particular purpose or non-infringement. Neither Kergan Stewart nor its affiliates and related entities, nor any of their respective employees, agents, third party content providers or licensors warrant that the content is accurate, reliable or correct; that this site will be available at any particular time or location; that any defects or errors will be corrected or that the content is free of viruses or other harmful components. Your use of this site is solely at your risk.

Limit of Liability

In no event shall Kergan Stewart or its members, officers, employees, representatives, contractors, affiliates, successors or assignees be liable to you for your accessing of this Site or under or related to this agreement for any indirect, special, punitive, incidental, reliance, exemplary or consequential damages, loss of profits, loss of expected savings, or any other non-direct damages howsoever caused whether or not Kergan Stewart has been advised of the possibility of such damages, and their collective maximum liability to you under or related to this agreement shall in no event exceed GBP100. The limitations of liability and disclaimers in this agreement shall apply regardless of the form of action, whether in contract, warranty, strict liability, negligence or other delict or tort and shall survive a fundamental breach or breaches or the failure of the essential purpose of contract or the failure of an exclusive remedy. If any jurisdiction does not allow the exclusion or limitation of incidental or consequential damages, Kergan Stewart’s liability in such jurisdiction shall be limited to the extent permitted by law.


You agree to defend, indemnify and hold harmless Kergan Stewart and its members, officers, employees, representatives, contractors, affiliates, successors or assignees, including all third parties mentioned at this Site, from and against any and all claims, actions or demands, including without limitation reasonable legal and accounting fees, alleging or resulting from your use of this Site and the Content or your breach of these Terms and Conditions or in connection with your use of the Services.

Governing Law

All matters relative to this Agreement shall be governed and construed in all respects by Scots law and the parties hereby submit to the non-exclusive jurisdiction of the Scottish Courts.


The Privacy Policy is a binding part of these Terms and Conditions, and together with these Terms and Conditions constitutes the entire agreement between Kergan Stewart and you with respect to your use of this Site. Kergan Stewart’s failure to insist upon or enforce strict performance of any provision of these Terms and Conditions shall not be construed as a waiver of any provision or right. If for any reason a court of competent jurisdiction finds any provision of these Terms and Conditions or portion thereof to be unenforceable, that provision shall be enforced to the maximum extent permissible so as to effect the intent of these Terms and Conditions, and the remainder of these Terms and Conditions shall continue in full force and effect. Any cause of action you may have with respect to your use of this Site or which is the subject of these Terms and Conditions must be commenced within 1 year after the claim or cause of action arises.





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