This tax strategy has been prepared and published in accordance with paragraph 16 (2), Schedule 19, Finance Act 2016, on behalf of Dobbies Garden Centres Group Limited and all UK tax resident companies in the Dobbies Garden Centre Group. This tax strategy is in respect of the financial year ended 28 February 2021 and has been approved by the Board of Dobbies Garden Centres Group Limited.
How we manage UK tax risk
The Board is ultimately responsible for identifying tax risks and determining what actions should be taken in relation to those risks.
The Chief Financial Officer is the Board member with operational responsibility for tax matters. On a day to day basis senior managers are responsible for ensuring the accurate calculation and payment of all taxes and compliance with all related flings. Each has professional qualifications and experience consistent with their responsibilities and have designed procedures and processes to ensure compliance with tax obligations. They are supported by an experienced team with relevant expertise and through training plans ensure their knowledge remains current and relevant.
In the event we face uncertainty to the interpretation or application of certain tax laws, current or prospective, or in relation to a specific transaction we seek external advice to ensure our approach is consistent with the applicable law.
Our attitude to tax planning and risk
Our approach to tax planning and risk is governed by our overarching objective of ensuring we comply fully with our regulatory obligations and ultimately pay the right amount of tax.
In arranging commercial transactions we consider the tax implications and seek to take advantage of available tax incentives, reliefs and exemptions in line with available tax legislation. We do not undertake tax planning which is unrelated to commercial transactions.
Our Group structure is non-complex and all entities are domiciled in the UK for tax purposes. All intercompany transactions are undertaken at arms length.
How we work with HMRC
Dobbies seeks to work with HMRC and its representatives in a professional, transparent and constructive manner. As with our approach to tax affairs, we are open and co-operative in all interactions.