Terms and Conditions MM Business and Tax Consultancy

Last updated: 1 January 2026

These Terms and Conditions govern your use of our website located at www.taxpaymentserviceslimited.com (the “Website”) and any services described or offered on it. By accessing or using the Website, you agree to be bound by these Terms and Conditions. If you do not agree, please do not use the Website.

1. About Us

MM Business and Tax Consultancy is a tax advisory firm based in London, United Kingdom, Company number 14238600, specialising in tax returns, VAT issues, accountancy services, tax relief claims (including R&D Tax Credits, Capital Allowances such as the new 40% First-Year Allowance effective from 1 January 2026, and other schemes), VAT reclaims, and the use of AI technology to analyse historical tax payments. We are not authorised by the Financial Conduct Authority (FCA) for investment business but may provide limited services complementary to our professional advice.

We are committed to providing high-quality, compliant advice to businesses across the UK.

2. Use of the Website

You may use the Website for lawful purposes only. You agree not to:

  • Use the Website in any way that breaches any applicable UK law or regulation
  • Transmit any harmful code, viruses, or malicious software
  • Attempt to gain unauthorised access to the Website, server, or database
  • Copy, reproduce, or exploit any content without our prior written permission

The Website is provided “as is” and “as available”. We do not guarantee that the Website will be uninterrupted, error-free, or free from viruses.

3. Intellectual Property

All content on the Website, including text, graphics, logos, AI-related descriptions, and materials (the “Content”), is the property of MM Business and Tax Consultancy or our licensors and is protected by UK and international copyright, trademark, and other intellectual property laws.

You may view, download for caching purposes only, and print pages for personal non-commercial use. No other use is permitted without our express written consent.

4. Information and Advice on the Website

The information provided on the Website is for general guidance only and does not constitute professional tax, accountancy, or legal advice. Tax rules, including Capital Allowances (e.g., the 40% First-Year Allowance from 1 January 2026), VAT regulations, and relief schemes, are subject to change and depend on individual circumstances.

We recommend seeking personalised advice before acting on any information. We accept no responsibility for any loss or damage arising from reliance on the Website content.

5. Limitation of Liability

To the fullest extent permitted by law:

  • We exclude all liability for any loss or damage (direct, indirect, consequential, or otherwise) arising from use of the Website or reliance on its content
  • We are not liable for any interruptions, errors, loss of data, or viruses
  • Nothing in these Terms excludes or limits our liability for death or personal injury caused by negligence, fraud, or any other liability that cannot be excluded under English law

6. No Guarantee of Results

While we help businesses reclaim significant tax reliefs and VAT (including millions in legitimate claims) and use AI technology to investigate years of tax payments efficiently, we make no guarantees regarding the amount of any reclaim, relief, or outcome. Success depends on your specific facts, HMRC rules, and compliance requirements.

7. Engagement and Services

Any engagement for professional services (tax returns, VAT advice, accountancy, reclaims, etc.) is subject to a separate written engagement letter or agreement, which will set out full terms, fees, scope, and responsibilities. These Website Terms do not create a client relationship.

From May 2026, tax advisers interacting with HMRC on behalf of clients must register with HMRC and meet minimum standards (as per upcoming legislation). We will comply with all relevant requirements.

8. Privacy and Data Protection

Your use of the Website is also governed by our Privacy Policy, which explains how we collect, use, and protect personal data in compliance with the UK GDPR and Data Protection Act 2018.

9. Amendments

We may update these Terms and Conditions at any time. The updated version will be posted on the Website, and continued use constitutes acceptance of changes.

10. Governing Law and Jurisdiction

These Terms and Conditions are governed by the laws of England and Wales. Any disputes shall be subject to the exclusive jurisdiction of the courts of England and Wales.

11. Contact Us

If you have any questions about these Terms, please contact:

MM Business and Tax Consultancy, 449 West Green Road, London, England, N15 3PL Email: contact@mmbusinessandtaxconsultancy.com Phone: +44 (0)20 4620 4325

Thank you for visiting our Website. We look forward to supporting your business with expert, innovative tax and accountancy solutions.