Past performance is no indication of future performance. The value of most investments and the income from them can fall as well as rise and is not guaranteed. IFA Promotion can accept no liability for any action which an investor takes based on this information. This brochure is issued on behalf of Britain's Independent Financial Advisers and has been approved by a person authorised and regulated by the Financial Services Authority. This brochure is based on IFAP's understanding of current legislation and tax regime which is liable to change in the future. The value of tax benefits will depend on your personal circumstances. The name IFA Promotion® and the Independent Financial Adviser (IFA) logo® are registered trademarks of IFA Promotion Limited.