Nothing on this website is a legal opinion, a tax computation for a real person, a recommendation to apply for or hold a permission, or a representation that a structure, rate, relief, licence or filing is available, valid or complete. Effective 21 September 2026.
1. No law firm and no professional relationship
Master of None is a teaching publication. Publishing these pages does not make the operator a law practitioner, a registered tax agent, an auditor, an insolvency practitioner, a management company, or a person licensed by the Financial Services Commission or the Bank of Mauritius.
Use of the site, completion of a chapter, a quiz score, a bookmark, an email you later send, or the fact that you work in financial services does not create:
- an attorney–client, advocate–client or solicitor–client relationship;
- a fiduciary duty, a retainer, or a duty to update you when the law changes;
- a contract for professional services;
- a representation that we have verified your facts, your identity, your residence, or your eligibility for any relief or permission.
We do not accept instructions through this website. We do not hold client money. We do not act as your agent with any registrar, revenue authority or regulator.
2. Teaching drafts, not certified law
The courses are source-checked teaching drafts. They have no independent Mauritius practitioner sign-off. They are not an exhaustive statement of current law. Government consolidations, web directories and criteria PDFs are not substitutes for the Gazette, amending Acts, commencement provisions, conditions and the actual instrument on a file.
Legislative cut-offs are stated on the pages: tax core 19 September 2026; case studies, Companies, Trusts and Special Licences 20 September 2026. The site is static. It does not update itself when a circular, a Gazette, a portal screen or a fee schedule changes after those dates.
“Source-checked draft” describes a research stage. It is not a warranty of accuracy, completeness, currency or fitness for a particular purpose. How the courses are written is set out on Our approach. Gaps you do not see may still exist.
3. What you must not do with this material
You must not, without independent verification against the operative law and the actual facts:
- file a tax return, an objection, a claim, or a disclosure;
- apply for, vary, surrender or rely on a licence, authorisation, approval, recognition or registration;
- incorporate, restructure, migrate or wind up a company, trust, foundation, partnership or fund;
- advise a client, employer, board, trustee or family office as if this site were your working file;
- treat a directory row, a fee, a capital figure or a “use example” as proof that a permission is currently issuable;
- treat a simulation result as a tax bill, a refund, a treaty position, or a credit that a revenue authority will allow;
- use the material to conceal facts, backdate documents, evade tax, mislead a regulator, or construct a paper trail that contradicts what actually happened.
The examples are fictional. They are not application coaching and not a method for avoiding a neighbouring permission, a charging provision, or a reporting duty.
4. Simulations, quizzes, library rows and calculators
Every numerical or pass/fail exercise is a teaching case with stated assumptions. Rounding, omitted charges, stipulated treaty eligibility, zero underlying tax in some exercises, and excluded VAT, CSR, levies, contributions, penalties and interest are not hidden “small print”. They are the boundary of the exercise.
A green quiz mark means you selected the teaching key for that question. It does not mean you are competent to advise, authorised to practise, or safe to file. Progress stored in your browser is a convenience, not a certificate and not continuing professional development accredited by any body.
Library tax profiles and licence facts are conditional research guides. A licence row is not a tax holiday. An Authorised Company permission is not “no Mauritius tax”. A Global Business Licence is not a universal 3% rate. Bank of Mauritius course codes are teaching labels, not official licence numbers.
5. Official sources remain the authority
Where we link to the Mauritius Revenue Authority, the Corporate and Business Registration Department, the Financial Services Commission, the Bank of Mauritius, a Gazette PDF, a treaty text or a foreign authority, those publishers control their own documents. A broken link, a superseded PDF, or a directory/Gazette mismatch (including the teaching example of FS-1.14) is a reason to stop, not a reason to guess.
This site is not approved, endorsed or certified by those bodies. Quoting a section number does not reproduce the full provision and does not keep that provision in force.
6. No warranties
The website and all content are provided as is and as available. To the maximum extent permitted by the law of Mauritius, we exclude all warranties, conditions and representations, whether express or implied, including merchantability, satisfactory quality, fitness for a particular purpose, title, non-infringement, uninterrupted access, and freedom from error or omission.
We do not warrant that a page is complete, that a fee is the fee you will be charged, that a criteria PDF is the current application file, or that a foreign tax figure used in a teaching path is the figure a foreign administration will apply to you.
7. Limitation of liability
To the maximum extent permitted by the law of Mauritius, the operator of Master of None, and any author, editor, host or contractor, is not liable for any loss or damage arising from the site or from reliance on it, including loss of profit, revenue, business, data, goodwill, professional standing, tax, penalty, interest, licence, opportunity, or any indirect, incidental, special, exemplary or consequential loss, whether in contract, delict (including negligence), statute or otherwise, even if the possibility of that loss was known.
If liability cannot be excluded, then to the extent permitted it is limited in aggregate to the amount you paid us for access to the site in the twelve months before the claim.
Nothing in these notices excludes or limits liability for fraud, or for death or personal injury caused by negligence, or any other liability that the law of Mauritius does not allow to be excluded. Mandatory consumer protections that cannot be waived remain.
8. Your responsibility if you are a professional
If you are a student, employee, officer, trustee, licensee or adviser, you remain solely responsible for your professional duties, your firm’s procedures, your regulator, and your client. Copying a sentence from this site into a memo, a board paper, an opinion or a filing does not transfer our research notes onto your file and does not make us a co-author of your advice.
You agree that you will not hold us out as having verified, approved or joined in any advice you give.
9. Indemnity for misuse
If you use the site in a way these notices forbid — including as a substitute for advice, as a filing, or as a client product — you agree to indemnify and hold harmless the operator from claims, costs and losses that arise from that use, to the extent permitted by law. This does not require you to indemnify us for our own fraud.
10. Related pages
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