Martin Churchill
Editor - Tax Efficient Review
Tax Efficient Review Ltd
Direct: +44 (0)20 8458 9003
Fax: +44 (0)20 8731 6680

Terms of Use
These are the Terms of Use for use of this Web site (the 'Website'). The Website is operated by Tax Efficient Review Limited.
Copyright
This Website is the property of TER and is protected by copyright and intellectual property laws. All rights reserved.
You may download or print out a hard copy of individual pages and/or sections of the Website, to the extent reasonably necessary for your use of the Website, and provided that you do not alter the material in any way. You may not reproduce, retransmit, disseminate, sell, publish, broadcast, or circulate the information without the express written consent of TER. As an exception to the above prohibitions, if you are a Subscriber who is regulated by the Financial Services Authority, TER provides permission for you to circulate the information to your clients provided that no charge is made.
Nature of Service
Tax Efficient Review does not provide investment advice on this Website and does not purport to do so.   
Disclaimers   
The site is created and maintained by Tax Efficient Review with the utmost care. However, Tax Efficient Review cannot guarantee the accuracy, completeness, timeliness, or correct sequencing of any of the information on this Website, including, but not limited to information originated by Tax Efficient Review, or gathered by Tax Efficient Review from publicly available sources. There may be delays, omissions, or inaccuracies in the information.
You agree that Tax Efficient Review shall not have any liability contingent or otherwise for the accuracy, completeness, timeliness, or correct sequencing of the information and that Tax Efficient Review cannot be held liable (whether in contract, by tort, or otherwise) for any direct, special, indirect, incidental, punitive, exemplary, or consequential damages (including, without limitation, loss of time, revenues, profits, clients, data, etc.) for any decision made or action taken by you in reliance upon the information on this Website, or for interruption of any data, information, or any other aspect of this Website.
Tax Efficient Review does not make any representations about the suitability of the information, contained in this Website. All such information, products, and services are provided 'as is' without warranty of any kind. Product specifications and prices are subject to change without notice.
Tax
The investments and other services and transactions referred to on the Website may have tax consequences and it is important to bear in mind that TER does not provide tax advice. The levels and bases of taxation can change. You should consult your own tax advisers in order to understand any applicable tax consequences.
General public
Some of the investments or services referred to on the Website are not available to the general public. Accordingly, access to certain product information is only available to Qualifying Subscribers who have accepted TERs Terms and Conditions and to whom TER have issued a user name and password.
General and Governing Law
In interpreting these Terms of Use it is not intended that the headings should be taken into account.
If any provision of these Terms of Use is held to be unenforceable, then these Terms of Use shall be deemed amended by modifying such provision to the extent necessary to make it enforceable while preserving its intent or, if that is not possible, by substituting another provision that is enforceable and achieves substantially the same objective and economic result.
These Terms of Use shall be governed and interpreted in accordance with English law. Any legal action or proceeding with respect to these Terms of Use shall be brought before the competent courts of London.
I acknowledge that I have read, understood and accept the above Terms of Use.