TAX HEAVEN Website Disclaimer & Professional Relationship Notice Version 1.0 — 28 October 2026 https://taxheaven.me.uk/disclaimer/ SUMMARY Tax Heaven publishes general research. It does not assess your circumstances or provide personal legal, tax, immigration, financial, investment, accounting or notarial advice. Merely browsing, using free tools, downloading material or subscribing does not instruct Mihail Florin Gavrila or create a personal professional engagement with him or any separate practice or business. The founder’s professional titles and other business interests do not make this website a professional engagement, guarantee its research or endorse a country, provider or investment. Obtain appropriately qualified, independent advice before acting. The limits below preserve your mandatory rights; they do not promise the founder immunity from all liability. 1. General information, not advice Tax Heaven means the research project and website at TaxHeaven.me.uk. The name does not, by itself, identify a separate incorporated company or create a separate legal person. This notice covers the website’s editorial material, country profiles, company and crypto comparisons, news, newsletters, guides, prompts, examples, checklists, downloads and free comparison tools. The material is educational and informational. It is not a legal opinion, tax computation, immigration assessment, financial promotion approval, investment recommendation, personal recommendation, offer to arrange an investment, or an instruction to buy, sell, hold, relocate, incorporate or apply for a visa or citizenship. It is not a substitute for advice addressing your facts and the applicable laws. 2. No contract or professional relationship merely through access Tax Heaven is not an offer by Mihail Florin Gavrila to enter into a personal contract or professional retainer with you. Merely accessing or reading the site, following a link, using its free tools, downloading material, preparing a consultation brief, subscribing to editorial updates, or sending an unsolicited enquiry does not, by itself, instruct him or any separate practice or business to act for you. Those activities alone do not create a solicitor–client, notary–client, adviser–client, fiduciary or agency relationship, an obligation to accept work, or an undertaking to monitor your affairs, protect a deadline, submit a filing or update you personally. Newsletter registration concerns editorial updates; it is not an instruction to advise or represent you. A proposed separate professional engagement should be confirmed directly with the relevant adviser or practice, including the client, scope and applicable terms. This notice does not override an engagement that actually exists, duties arising from the parties’ conduct, or duties imposed by law. It is a notice about the website’s scope, not a claim that browsing creates a contract accepting every statement on this page. 3. The founder’s status and separate business interests References to Mihail Florin Gavrila’s professional status are biographical. Publication of his name or titles does not mean that he has reviewed your circumstances, that every item has received individual professional review, or that he is personally acting as your solicitor, notary, tax adviser, immigration adviser or investment adviser. The website does not, merely through its content or branding, speak for, bind or offer services on behalf of any separate legal or notarial practice, employer, partnership, company, business interest or professional body associated with the founder. A reference or link does not, by itself, create an agency, partnership, endorsement, guarantee, shared retainer or cross-business responsibility. A professional qualification in one field or jurisdiction does not establish expertise, authorisation or eligibility to practise in every subject or country discussed. This notice makes no representation that website activities are covered by any particular regulator, compensation scheme or insurance policy. Equally, it does not switch off any regulation, insurance obligation, professional duty or legal responsibility that actually applies. Any separate service must identify its provider and applicable terms. 4. Accuracy, source dates and decisions We aim to publish useful, source-led information, but material can contain mistakes, omissions, simplifications, translation issues or outdated statements. A source-check date records a research step; it does not guarantee completeness, continued accuracy or professional verification. Linked official material can itself change, and translations may not have the authority of the original text. Research may be prepared with AI assistance. Editorial attribution, a founder biography, a source link or an update date must not be read as a certification or an individual professional opinion. There is no undertaking to keep every page continuously current or to notify each reader of every change. Do not use this general research as the sole basis for a legal, financial, tax, business, immigration or investment decision. Independently check the relevant law, commencement date, authority guidance, costs and your personal position with appropriately qualified advisers before committing money, transferring assets, submitting an application or changing your arrangements. These warnings do not excuse legally actionable misleading statements or remove any duty the law imposes. 5. Tax, company privacy, immigration and citizenship Tax residence, immigration permission, citizenship, company incorporation and passport travel rights are separate questions. A residence permit, company or second passport does not itself end UK tax exposure, establish another country’s tax residence, secure treaty treatment or remove reporting obligations. Headline tax rates, exemptions, refunds, holding periods, territorial rules, special regimes and investment thresholds depend on conditions, dates, income type, source, residence history, substance and other facts. A comparison does not calculate your combined company, shareholder, withholding, capital gains, wealth, inheritance or other taxes. Public-record privacy is not anonymity from authorities, banks or regulated providers and is not permission to conceal ownership, evade tax, breach sanctions or avoid lawful disclosure. No visa, residence right, citizenship, banking facility, tax saving, privacy outcome, investment return or application result is guaranteed. Authorities and providers make their own decisions, and rules or access rights may change before or after an application or investment. 6. Comparisons, estimates and crypto risks Scores, rankings, filters, examples and shortlist tools use the stated research methodology and limited inputs. They are research aids, not suitability assessments or a declaration that a country, structure, provider or product is best or safest for you. Examples are illustrative rather than forecasts or verified calculations of your liability. Currency movements, fees, bands, exemptions and additional taxes can materially change an outcome. Cryptoassets and investments can be volatile, illiquid, insecure or subject to fraud, platform failure and changing regulation. You can lose your entire investment. A discussion of tax treatment is not an endorsement of a token, exchange, wallet, strategy or investment product and does not establish regulatory approval or protection. 7. External links, providers and separate transactions Links and references are provided for further research. They do not by themselves amount to approval, verification, endorsement or a guarantee of third-party content, professional competence, security, financial standing, availability or performance. External websites and services have their own terms and privacy arrangements. An introduction or enquiry does not by itself make the founder a party to a later contract with an adviser, agent, developer, bank, exchange or other provider. Establish who you are dealing with, their permissions, fees, conflicts, responsibilities and complaint arrangements before engaging them. The website does not undertake to supervise their work merely by mentioning or linking to them. Responsibility for any introduction or representation that the law actually imposes remains unaffected. 8. Communications, confidentiality and personal data Do not send passports, financial records, confidential instructions, wallet recovery phrases, private keys or other sensitive documents through newsletter registration or an unrequested enquiry. Establish an appropriate secure channel with the relevant adviser first. Sending material does not by itself mean that work has been accepted, a deadline is being monitored or legal professional privilege has arisen. Whether confidentiality, privilege or another duty applies depends on the actual circumstances and law. This notice does not waive an existing duty or remove data protection rights. The Privacy notice and applicable data protection law continue to apply to personal information, including newsletter registration. Marketing consent is not consent to professional representation or a waiver of legal rights. 9. Liability: scope and rights that remain protected The founder does not, merely by founding the project or publishing general research, personally undertake to advise you, assess your circumstances, supervise a transaction, achieve an outcome, reimburse an unsuccessful investment or guarantee a third party’s obligations. Claims must be assessed against the actual facts, the responsible person and the applicable law; the founder’s title does not itself create a personal guarantee. Nothing in this notice excludes or restricts liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, or any other liability that cannot lawfully be excluded or restricted. It does not remove mandatory consumer rights, responsibilities under data protection law, or rights to seek a remedy, complain to a regulator or bring proceedings in a competent court. If you are a consumer, this notice does not impose a blanket exclusion of responsibility for loss for which the founder or another person is legally liable. In particular, the absence of a professional retainer does not, on its own, eliminate duties that otherwise arise under law. Any limitation must satisfy the applicable fairness and transparency requirements. For business users only, in relation to this free general research and subject to the rights preserved above, the founder and persons preparing or publishing the website seek to exclude liability for loss of business profits, revenue, anticipated savings, business opportunity or goodwill, and indirect or consequential business losses arising from use of the research or inability to access it. This exclusion applies only where it is fair and reasonable in the circumstances and legally effective. It does not apply to a separately accepted professional service or other transaction, which must be considered under its own terms and the applicable law. No monetary cap or indemnity is imposed by this notice. A court decides whether a notice or limitation is effective in the circumstances. Merely knowing about this page does not mean that you voluntarily accept every risk. If a provision is ineffective, it cannot be relied on to that extent; the rest of this notice does not expand the permitted exclusion. 10. Website availability and security Access may be interrupted or material changed, corrected or withdrawn. We do not promise uninterrupted availability or that a website or download can never be affected by a security incident. Use appropriate device security and retain your own records. These statements do not exclude responsibility for a failure to meet any security or other duty the law imposes. 11. Legal context, separate terms and updates This notice is prepared with the law of England and Wales in mind. It does not impose an exclusive court, deprive you of mandatory protections in another applicable jurisdiction or replace the terms of a separate service. Those terms must be brought to your attention when relevant; they are not created by this notice. We may revise this notice to reflect the website or legal developments. The version date identifies the notice currently displayed. A revision does not retrospectively remove an accrued right, change an existing professional engagement or rewrite an earlier transaction. PRIMARY LAW AND DRAFTING CONTEXT UK consumer protection can apply to a website notice even when there is no contract. Consumer notices must be fair and transparent. Negligence exclusions affecting business users can require reasonableness. A broad statement excluding everything is not made effective simply by adding a reference to what the law permits. These sources explain the drafting framework, not a court’s approval of this notice. Consumer Rights Act 2015, section 61 — consumer notices https://www.legislation.gov.uk/ukpga/2015/15/section/61 Consumer Rights Act 2015, section 62 — fairness https://www.legislation.gov.uk/ukpga/2015/15/section/62 Consumer Rights Act 2015, section 65 — negligence liability https://www.legislation.gov.uk/ukpga/2015/15/section/65 Consumer Rights Act 2015, section 68 — transparency https://www.legislation.gov.uk/ukpga/2015/15/section/68 Unfair Contract Terms Act 1977, sections 2 and 11 — negligence and reasonableness https://www.legislation.gov.uk/ukpga/1977/50 Misrepresentation Act 1967, section 3 — restrictions on exclusions https://www.legislation.gov.uk/ukpga/1967/7/section/3 CMA — Writing a fair contract for customers, updated 22 July 2026 https://www.gov.uk/guidance/writing-a-fair-contract-for-customers Sources checked 28 October 2026. Prepared with AI assistance; publication is not a claim of independent professional approval or a guarantee of enforceability. Privacy notice: https://taxheaven.me.uk/privacy/