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Welcome to our website. If you continue to browse and use this website, you are agreeing to comply with and be bound by the following terms and conditions of use, which together with our Privacy Policy govern Lowtax's relationship with you in relation to this website. If you disagree with any part of these terms and conditions, please do not use our website. The term 'Lowtax' or 'lowtax.net' or 'us' or 'we' refers to the owner of the website whose registered office is Wolters Kluwer TAA Limited, 145 London Road, Kingston Upon Thames, Surrey, KT2 6SR, United Kingdom.

The term 'you' refers to the user or viewer of our website.

The use of this website is subject to the following terms of use:

The content of the pages of this website is for your general information and use only. It is subject to change without notice.

This website uses cookies to monitor browsing preferences.

Neither we nor any third parties provide any warranty or guarantee as to the accuracy, timeliness, performance, completeness or suitability of the information and materials found or offered on this website for any particular purpose. You acknowledge that such information and materials may contain inaccuracies or errors and we expressly exclude liability for any such inaccuracies or errors to the fullest extent permitted by law.

Your use of any information or materials on this website is entirely at your own risk, for which we shall not be liable. It shall be your own responsibility to ensure that any products, services or information available through this website meet your specific requirements.

This website contains material which is owned by or licensed to us. This material includes, but is not limited to, the design, layout, look, appearance and graphics. Reproduction is prohibited other than in accordance with the copyright notice, which forms part of these terms and conditions.

All trademarks reproduced in this website, which are not the property of, or licensed to the operator, are acknowledged on the website.

Unauthorised use of this website may give rise to a claim for damages and/or be a criminal offence.

From time to time, this website may also include links to other websites. These links are provided for your convenience to provide further information. They do not signify that we endorse the website(s). We have no responsibility for the content of the linked website(s).

Forum Rules

Registration to the forum is free, and we request that you abide by the rules and policies detailed here. Although the administrators and moderators of the forum will attempt to keep all objectionable messages off this site, it is not possible for us to review all messages. All messages express the views of the author, and the owner of Lowtax will not be held responsible for the content of any message. By agreeing to these rules, you warrant that you will not post any messages that are obscene, vulgar, sexually-oriented, hateful, threatening, or otherwise violative of any laws. Lowtax reserves the right to remove, edit, move or close any content item for any reason.

Additional Disclaimer Concerning User Contributions

Much of the content available on lowtax.net is intended to provide useful information for its users. While Lowtax makes every effort to present accurate and reliable information, Lowtax does not endorse, approve, or certify such information, nor does it guarantee the accuracy, completeness, efficacy, timeliness, or correct sequencing of such information. Information in the website may or may not be current as of the date of your access, and Lowtax has no duty to update and maintain the information, reports, or statements on the information. Additionally, the information may be changed periodically without prior notice. All content in the website is provided "as is." Use of such information is voluntary, and reliance on it should only be undertaken after an independent review of its accuracy, completeness, efficacy, and timeliness. Additionally, please note that Lowtax is a community-based service using a user-orientated approach of developing content that the community constantly improves. Lowtax allows anyone at any time to write and submit content to this website. None of the licensors, contributors, sponsors, administrators, or anyone else connected with Lowtax in any way whatsoever can be responsible for the appearance of any inaccurate information or for your use of the information contained in or linked from lowtax.net.

Further Information

If you have any queries regarding these Terms and Conditions please contact our Privacy Officer at privacy.officer@lowtax.net.

This document was last updated on 14th November 2013.

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