The information included in this report should not be regarded as investment advice. The funds and their performance statistics included in the tables above are the best performing funds in your sector of investment over the periods stated. This information has been based on Moneyspider's research from performance and statistical information provided by Financial Express which it believes to be reliable and of their understanding of current Inland Revenue practice and tax legislation which may change in the future. The value of tax benefits depends on individual circumstances and can change. Neither this report or any accompanying documentation or literature are to be, and should not be, construed as an offer to sell or the solicitation of an offer to purchase or subscribe for any ISA or Unit Trust or OEIC or any other security or investment. Moneyspider does not offer investment advice nor make any recommendations regarding investments. The information provided, whether tax related or otherwise, is based on information obtained from an independent source and has not been independently verified. Moneyspider makes no representation or warranty, gives no indemnity or guarantee and accepts no responsibility or liability for the accuracy or completeness of the data used in this report. The data provided is for information purposes only. Moneyspider expressly disclaims any responsibility for (i) the accuracy of the models or estimates used in deriving the information, (ii) any errors or omissions in computing or disseminating the information, (iii) the consequences arising from any uses to which the information is put and (iv) any loss or damage arising out of the provision or use of the information, including without limitation incidental or consequential damage suffered by any party. When considering the information contained in this report or in any other documentation provided by Moneyspider, you should be aware that the price of units can go down as well as up and past performance should not be taken as a guide to future performance. Market, currency and interest rate fluctuations will affect the value of your investment and you may not get back the amount you originally invested. If you are in any doubt as to the suitability of your current investments or any other investment matter you should seek independent financial advice. Moneyspider provides you with a research and analysis facility and an execution only service for switching your investments. This means that Moneyspider can only accept your specific instructions to switch your ISA and Unit Trust or OEIC investments to another Fund Manager, on the understanding that this is done without Moneyspider having given you advice as to the merits of the transaction, or given advice or exercised judgement on your behalf as to its suitability and that it cannot and will not do so. Clients requiring independent advice can obtain this though Moneyspider's associate company, Anthony, Bryant & Company (Investment Consultants) Limited who are directly authorised by the Financial Services Authority to provide this. Moneyspider Limited is an appointed representative of Anthony, Bryant & Company (Investment Consultants) Limited. ©Moneyspider Limited . No part of this report including the granting of the Moneyspider Rating may be reproduced in any form without the written permission of the copyright holder. Such material shall not be reproduced or disseminated in the UK or elsewhere and throughout the world without the prior written permission of the copyright owner. The client shall not cause or permit anything to be done which may damage or endanger the industrial property or intellectual property of the copyright owner or the title of the copyright owner to it or assist or allow others to do so.