Copyright Statement

This website and its content is copyright of Frost Included Ltd, trading as Included – © Frost Included Ltd 2015-2021. All rights reserved.

Any redistribution or reproduction of part or all of the contents in any form is prohibited other than the following:

  • you may print or download to a local hard disk extracts for your personal and non-commercial use only
  • you may copy the content to individual third parties for their personal use, but only if you acknowledge the website as the source of the material

You may not, except with our express written permission, distribute or commercially exploit the content. Nor may you transmit it or store it in any other website or other form of electronic retrieval system.

The content of this website is for general information purposes only, cannot be relied upon to cover specific situations, and should not be used as a substitute for consultation with professional advisers. Included would be pleased to advise on how to apply the principles found within this website to an organisation’s specific situation.

Included is the trading name of Frost Included Ltd and Included Americas LLC
Frost Included Ltd is a limited company registered in England and Wales
Included Americas LLC is a Delaware limited liability company