The companies named in the Appendix (each, a “Company”)
Tax strategy
December 2024 (first published December 2017)
Contents
- Introduction
- UK Tax Policy
- Introduction
This document (the “Policy”) sets out each Company’s policy regarding its affairs in relation to UK taxation. The Policy is effective for the year ending 31 December 2023 and will remain in effect until amended. Each Company regards the making available of the Policy on this website as publication of the Policy in accordance with the requirements of Schedule 19 of the Finance Act 2016.
- UK Tax Policy
In relation to UK taxation matters, each Company is committed to:
- ensuring there is alignment of the Policy with the Company’s overall approach to corporate governance and risk management;
- ensuring tax considerations are assessed reasonably when computing expected returns from investments or other transactions;
- interpreting applicable laws, rules, regulations, and reporting and disclosure requirements (together, the “Law”) reasonably, including for this purpose obtaining, where appropriate, written advice from third party advisers;
- structuring transactions in a manner that is expected to give a tax result which is consistent with the expected economic consequences (unless specific legislation anticipates that result) and the intentions of Parliament;
- transparency regarding decision-making, governance and management of tax obligations and responsibilities; and
- maintaining an open and collaborative business relationship with HM Revenue & Customs (“HMRC”), including for this purpose:
- in relation to significant transactions where there is material uncertainty as to the application or interpretation of tax law, engaging in full, open and early dialogue with HMRC to discuss the issues;
- seeking to resolve issues with HMRC in a timely manner; and
- making fair, accurate and timely disclosure in correspondence and returns, and responding to queries and information requests in a timely manner;
- otherwise adhering to the requirements of the Law (including without limitation the requirements of Criminal Finances Act 2017 in relation to failure to prevent the facilitation of tax evasion).
Appendix
Gold Diamond D Cash Manager 2005 Ltd
Gold Diamond D Aberdeen 2005 Ltd
Gold Diamond D Birmingham 2005 Ltd
Gold Diamond D Bournemouth 2005 Ltd
Gold Diamond D Cardiff 2005 Ltd
Gold Diamond D Edinburgh 2005 Ltd
Gold Diamond D Liverpool City Centre 2005 Ltd
Gold Diamond D Heathrow 2005 Ltd
Gold Diamond D Manchester Airport 2005 Ltd
Gold Diamond D Newcastle Metro Centre 2005 Ltd
Gold Diamond D Peterborough 2005 Ltd
Gold Diamond D Portsmouth 2005 Ltd
Gold Diamond D Swansea 2005 Ltd
Gold Diamond D Waltham Abbey 2005 Ltd
Gold Diamond D York 2005 Ltd
Gold Diamond D Bexleyheath 2005 Ltd
Gold Diamond D Bristol City Centre 2005 Ltd
Gold Diamond D Bristol 2005 Ltd
Gold Diamond D Durham 2005 Ltd
Gold Diamond D Glasgow 2005 Ltd
Gold Diamond D Huntingdon 2005 Ltd
Gold Diamond D Leeds 2005 Ltd
Gold Diamond D Maida Vale 2005 Ltd
Gold Diamond D Northampton 2005 Ltd
Gold Diamond D Preston 2005 Ltd
Gold Diamond D Regents Park 2005 Ltd
Gold Diamond D Slough 2005 Ltd
Gold Diamond D Breadsall Priory 2005 Ltd
Gold Diamond D Dalmahoy 2005 Ltd
Gold Diamond D Forest of Arden 2005 Ltd
Gold Diamond D St. Pierre 2005 Ltd
Gold Diamond D Tudor Park 2005 Ltd
Gold Diamond D Kensington 2013 Ltd
Gold Diamond D Swindon 2013 Ltd
Gold Diamond D County Hall 2013 Ltd
Gold Diamond D Worsley Park 2013 Ltd
Gold Diamond E County Hall 2005 Ltd
Gold Diamond E Swindon 2005 Ltd
Gold Diamond E Worsley Park 20015 Ltd
Green Agate D 2010 Ltd
HIP Company Limited
Lanesborough Management Limited
Rose Diamond D Leicester 2005 Ltd