EXPERT COMMENT ON SMALLER COMPANIES AND AIM SHARES FOR INHERITANCE TAX PLANNING

Disclaimer

PLEASE READ THESE TERMS AND CONDITIONS CAREFULLY BEFORE USING THIS SITE

TERMS OF WEBSITE USE

This terms of use (together with the documents referred to in it) tells you the terms of use on which you may make use of the websites www.investorschampion.com, www.investorschampion.co.uk and http://aimsearch.investorschampion.com (the Investors Champion sites), whether as a guest or a registered user. Use of the Investors Champion sites includes accessing, browsing, or registering to use the Investors Champion sites.

Please read these terms of use carefully before you start to use the Investors Champion sites, as these will apply to your use of the Investors Champion sites. Investors Champion recommend that you print a copy of this for future reference.

The information contained on the Investors Champion sites is intended only for residents of the United Kingdom. Content is provided only with a view of stimulating thought and should not be construed as advice to buy or sell securities, an offer to buy or sell securities or as definitive advice as to a specific situation. Officers, associates or employees of Investors Champion may hold positions or take positions in investments referred to on the Investors Champion sites.

You are strongly advised to contact your professional adviser before entering into any contract to buy or sell any security. Investors Champion is not regulated by the Financial Conduct Authority.

By using any of the Investors Champion sites, you confirm that you accept these terms of use and that you agree to comply with them. Any access you make to any of the Investors Champion sites is for personal non-commercial use and not to be relied on in any specific situation.

You are strongly advised to take specific tax advice before taking any action to invest in AIM Listed Companies selected using Investor’s Champion’s preliminary search tool, with a view to reducing your Inheritance Tax when you die.

If you do not agree to these terms of use, you must not use any of the Investors Champion sites.

OTHER APPLICABLE TERMS

These terms of use refer to the following additional terms, which also apply to your use of the Investors Champion sites:

  • Our Privacy Policy, which sets out the terms on which Investors Champion process any personal data Investors Champion collect from you, or that you provide to us. By using the Investors Champion sites, you consent to such processing and you warrant that all data provided by you is accurate.
  • Our Cookie Policy, which sets out information about the cookies on the Investors Champion sites.

INFORMATION ABOUT INVESTORS CHAMPION

www.investorschampion.com and http://aimsearch.investorschampion.com are sites operated by Investors Champion Limited. Investors Champion Limited is registered in England and Wales under company number 03577867 and has its registered office at Langwood House, 63-81 High Street, Rickmansworth, Herts WD3 1E.

Investors Champion is a limited company.

CHANGES TO THESE TERMS

Investors Champion may revise these terms of use at any time by amending this page.

Please check this page from time to time to take notice of any changes Investors Champion has made, as they are binding on you.

CHANGES TO THE INVESTORS CHAMPION SITES

Investors Champion may update the Investors Champion sites from time to time, and may change the content at any time. However, please note that any of the content on the Investors Champion sites may be out of date at any given time, and Investors Champion is under no obligation to update it.

Investors Champion do not guarantee that the Investors Champion sites, or any content on it, will be free from errors or omissions.

ACCESSING THE INVESTORS CHAMPION SITES

Save as provided in the next paragraph, the Investors Champion sites are made available free of charge and are directed at residents of the United Kingdom only. If you are not a resident of the United Kingdom you should not use the Investors Champion sites.

A user wishing to use the tool on our aimsearch website for Preliminary Screening to identify AIM Companies, an investment in which may qualify for relief from Inheritance Tax, will have to pay a small charge intended to cover our costs for providing this facility. Details of the charges can be found on the aimsearch website.

On registration, you must provide Investors Champion with accurate complete registration information that is free from viruses and other harmful code and it is your responsibility to inform Investors Champion of any changes to that information (including in particular your email address) by using the relevant contact form on the Investors Champion websites.

Each registration is for a single user only.

Investors Champion do not guarantee that the Investors Champion sites, or any content on them, will always be available or be uninterrupted. Access to the Investors Champion sites is permitted on a temporary basis. Investors Champion may suspend, withdraw, discontinue or change all or any part of the Investors Champion sites without notice. Investors Champion will not be liable to you if for any reason the any of Investors Champion sites are unavailable at any time or for any period.

You are responsible for making all arrangements necessary for you to have access to the Investors Champion sites.

You are also responsible for ensuring that all persons who access the Investors Champion sites through your username are aware of these terms of use and other applicable terms and conditions, and that they comply with them.

YOUR ACCOUNT AND PASSWORD

If you choose, or you are provided with, a user identification code, password or any other piece of information as part of the security procedures of Investors Champion, you must treat such information as confidential. You must not disclose it to any third party.

Investors Champion has the right to disable any user identification code or password, whether chosen by you or allocated by us, at any time, if in the reasonable opinion of Investors Champion you have failed to comply with any of the provisions of these terms of use.

If you know or suspect that anyone other than you knows your user identification code or password, you must promptly notify us at .(JavaScript must be enabled to view this email address).

INTELLECTUAL PROPERTY RIGHTS

Investors Champion is the owner or the licensee of all intellectual property rights in the Investors Champion sites, and in the material published on them. Those works are protected by copyright laws and treaties around the world. All such rights are reserved.

You may print off one copy, and may download extracts, of any page(s) from the Investors Champion sites for your personal use and you may draw the attention of others within your organisation to content posted on the Investors Champion sites.

You must not modify the paper or digital copies of any materials you have printed off or downloaded in any way, and you must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text.

Our status (and that of any identified contributors) as the authors of content on the Investors Champion sites must always be acknowledged.

You must not use any part of the content on the Investors Champion sites for commercial purposes without obtaining a licence to do so from us or the licensors of Investors Champion.

If you print off, copy or download any part of the Investors Champion sites in breach of these terms of use, your right to use the Investors Champion sites will cease immediately and you must, at the option of Investors Champion, return or destroy any copies of the materials you have made.

NO RELIANCE ON INFORMATION

The content on the Investors Champion sites is provided solely as general information or preliminary screening information. It does not amount to advice on which you should rely for any specific situation. You should obtain professional or specialist advice from an investment professional, a firm of chartered accountants or a solicitor as to any particular specific situation.

Although Investors Champion makes reasonable efforts to update the information on the Investors Champion sites, Investors Champion makes no representations, warranties or guarantees, whether express or implied, that the content on the Investors Champion sites is accurate, complete or up-to-date.

The value of investments and the income from them may fall as well as rise. You may not get back as much as you invest. Specialist investments, such as those investing in smaller companies carry higher risks.

In particular Investors Champion makes no representation that the tool for preliminary screening of AIM Companies to identify whether a company may be a qualifying company for purposes of Inheritance Tax planning is up to date or accurate.

Although Investors Champion does make reasonable efforts to keep the information used on the tool for preliminary screening up to date, the speed at which information can change, the number of companies involved, the volume of information that is disseminated and the limited resources of Investors Champion means that it cannot give any warranty or representation regarding the results of any search.

You should be aware that a company that is a qualifying company for purposes of Inheritance Tax may cease to be a qualifying company in the future if for example it becomes listed on the main London Stock Exchange, becomes predominantly an investment company or otherwise ceases to qualify under the applicable legislation or HMRC rules in force from time to time. If a company ceases to be a qualifying company at some time in the future, any investment in it will, based on current legislation, cease to qualify for Inheritance Tax relief.

Part of any of the Investors Champion sites may contain advertising and sponsorship. Advertisers and sponsors are responsible for ensuring that material submitted for inclusion on the Investors Champion sites complies with applicable national and international laws and regulations. Investors Champion will not be responsible for any error or inaccuracy in advertising material. Any advertisement on the Investors Champion sites is not an inducement by Investors Champion for you to enter into any agreement with the advertiser.

LIMITATION OF THE LIABILITY OF INVESTORS CHAMPION

Nothing in these terms of use excludes or limits the liability of Investors Champion for death or personal injury arising from its negligence, or its fraud or fraudulent misrepresentation, or any other liability that cannot be excluded or limited by English law.

Except for the commitments Investors Champion expressly makes in these terms of use to the extent permitted by law, Investors Champion excludes all conditions, warranties, representations or other terms which may apply to the Investors Champion sites or any content on it, whether express or implied.

Investors Champion will not be liable to any user for any loss or damage, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, even if foreseeable, arising under or in connection with:

  • use of, or inability to use, the Investors Champion sites; or
  • use of or reliance on any content displayed on the Investors Champion sites.

If you are a business user, please note that in particular, Investors Champion will not be liable for:

  • loss of profits, sales, business, or revenue;
  • business interruption;
  • loss of anticipated savings;
  • loss of business opportunity, goodwill or reputation;
  • any indirect or consequential loss or damage; or
  • loss by any of your clients of any tax relief they expect to receive.

If you are a consumer user, please note that Investors Champion only provide the Investors Champion sites for domestic and private use. You agree not to use the Investors Champion sites for any commercial or business purposes, and Investors Champion has no liability to you for any loss of profit, loss of business, business interruption, or loss of business opportunity.

Investors Champion takes steps to protect the Investors Champion sites from computer viruses and other harmful computer programs. However due to the nature of the internet Investors Champion cannot guarantee its sites will be free from viruses and other harmful computer programs. Accordingly you are advised to use appropriate firewalls and anti virus software to protect your computer and data.

Investors Champion will not be liable for any loss or damage caused by a computer virus, distributed denial-of-service attack, or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of the Investors Champion sites or to your downloading of any content on any of them, or on any website linked to any of them.

Investors Champion assume no responsibility for the content of websites linked on any of the Investors Champion sites. Such links should not be interpreted as endorsement by us of those linked websites. Investors Champion will not be liable for any loss or damage that may arise from your use of them.

VIRUSES

Investors Champion do not guarantee that the Investors Champion sites will be secure or free from bugs or viruses.

You are responsible for configuring your information technology, computer programmes and platform in order to access the Investors Champion sites. You should use your own virus protection software.

You must not misuse any of the Investors Champion sites by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorised access to any of the Investors Champion sites, the server on which any of the Investors Champion sites is stored or any server, computer or database connected to any of the Investors Champion sites. You must not attack any of the Investors Champion sites via a denial-of-service attack or a distributed denial-of service attack. By breaching this provision, you would commit a criminal offence under the Computer Misuse Act 1990. Investors Champion will report any such breach to the relevant law enforcement authorities and Investors Champion will co-operate with those authorities by disclosing your identity to them. In the event of such a breach, your right to use the Investors Champion sites will cease immediately.

LINKING TO THE INVESTORS CHAMPION SITES

You may link to the home page of Investors Champion, provided you do so in a way that is fair and legal and does not damage the reputation of Investors Champion or take advantage of it.

You must not establish a link in such a way as to suggest any form of association, approval or endorsement on the part of Investors Champion where none exists.

You must not establish a link to the Investors Champion sites in any website that is not owned by you.

The Investors Champion sites must not be framed on any other site, nor may you create a link to any part of the Investors Champion sites other than the home page.

Investors Champion reserve the right to withdraw linking permission without notice.

If you wish to make any use of content on the Investors Champion sites other than that set out above, please contact .(JavaScript must be enabled to view this email address).

THIRD PARTY LINKS AND RESOURCES IN THE INVESTORS CHAMPION SITES

Where the Investors Champion sites contains links to other sites and resources provided by third parties, these links are provided for your information only.

Investors Champion has no control over the contents of those sites or resources.

MISCELLANEOUS

These terms of use form the entire agreement between regarding the use of the Investors Champion sites.

No one except Investors Champion and you has any right to enforce these Terms of Use by virtue of the Contracts (Rights of Third Parties) Act 1999.

You may not transfer or assign all or any of your rights under these Terms of Use to any other person.

Each of the paragraphs of these Terms of Use operates separately. If any court or relevant authority decides that any of them are unlawful the remaining paragraphs will remain in full force and effect.

APPLICABLE LAW

If you are a consumer, please note that these terms of use, its subject matter and its formation, are governed by English law. If any dispute arises between you and Investors Champion regarding these Terms of Use or the use by you of the Investors Champion sites and you wish to commence court proceedings you must commence such proceedings in the English courts save to the extent you reside in Scotland, Wales or Northern Ireland, in which case you may commence such proceedings in the courts of the country in which you reside.

If you are a business, these terms of use, its subject matter and its formation (and any non-contractual disputes or claims) are governed by English law. You and Investors Champion both agree to the exclusive jurisdiction of the courts of England and Wales for the resolution of any dispute between you and Investors Champion.

TRADE MARKS

Investors Champion is a UK registered trade mark and trading name of Investors Champion Limited.

CONTACT US

To contact us, please email .(JavaScript must be enabled to view this email address).

Thank you for visiting the Investors Champion sites.