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TML is registered to carry on audit work and regulated for a range of investment business activities by The Institute of Chartered Accountants in England & Wales.

The content of this website is for guidance only and professional advice should be obtained before acting on any information contained here in.

TML cannot accept any responsibility for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this website.

Terms and conditions

Use of this web site is subject to the following terms and conditions. By accessing this web site you signify your acceptance of these terms and conditions of use. TML reserve the right to change these terms and conditions at any time and will not be obliged to notify you of any such changes. You are therefore advised to check these terms and conditions regularly and that your continued use of the website following any such change indicates your acceptance of the new terms.

Private use limitation

This web site is for your own private, non-commercial use only. You are specifically prohibited from modifying, copying, distributing, transmitting, displaying, performing, reproducing, publishing, licensing, creating derivative works, transferring or selling any information, software, products or services contained here.

You are solely responsible for evaluating the accuracy and completeness of the information, services, research tools, articles and data published herein (“content”). The Content is intended for general information only and should not be construed as advice under the Financial Services Act 1986 nor should it be relied on in any individual circumstances. You are strongly advised to take appropriate professional and legal advice before entering into any binding contracts.

TML recommend that you consult our qualified advisers if you need advice.

Limitation of liability and disclaimer

All reasonable endeavours have been taken to ensure that Content is accurate. However, TML and our content providers do not represent or make any warranty in respect of the accuracy or completeness of any of the information, content or software contained, distributed through or linked, downloaded, or accessed from any of the services provided. Furthermore, TML do not warrant, represent or endorse the accuracy or completeness of any information provided by third parties and TML shall not be liable for any information displayed on this site that has been provided by any third party.

This site has been designed for use by UK residents and the information contained within it relates to UK residents only.


TML expressly disclaims any and all warranties, expressed or implied, to the fullest extent permitted by law, including, without limitation, any warranties for the information, data services, interrupted use, errors, omissions, delays, termination of service, loss of data for any reason, fitness for purpose and infringement of third parties' property rights.

To the fullest extent permitted by applicable law, TML hereby exclude liability for any claims, loss, demands or damages of any kind whatsoever with respect to this website, including, without limitation, any direct, indirect or consequential loss or damages, whether arising from loss of profits, loss of revenue, loss of data, loss of use or otherwise, the foregoing will apply whether such claims, loss or damages arise in tort, contract, negligence under statute or otherwise. If you are a consumer, your statutory rights are not affected.


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