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St Aus t el l Br ewe r y Compa ny L imi t ed Tax s t r at e g y for t he y ea r en di n g 2 7 De ce mber 20 2 5 M a i n Pr i n c i p l e s T h is Tax Strat egy, ap p r o v e d by the Bo ard set s o u t the ap p r o ach t o m an ag in g its tax affai rs. This d o cum ent has b ee n prep ared o n beha lf o f St Au ste ll Bre we ry C o m p a n y L i m ited and its . I n tr o d u c t i o n St Au ste ll Br ew ery Co m p an y L i m it ed is a UK in c o rp o rat ed co m p an y that o p er at es p u b s, inn s and h o te ls bo th di r ect l y un d er m an ag e m ent o r v ia te n an t ed and lease arr an g e m ent . We als o b re w an d p ackag e o u r o wn b e er an d who les al e alc o h o li c an d n o n - alco h o li c dri n ks in clu d in g o u r o wn and thi rd - p arty pr o d u cts . co v ers co rp o rati o n t a x, e m p lo y m ent t ax es, stam p du t y , custo m s & ex c ise du ties , bu sin ess ra te s, c o u n cil tax an d VAT. Th e Gr o u p re c o g n ises t h at co ll ec tin g and payin g t a x es is an im p o rtan t w a y in whi c h o u r bu sin ess co n trib u te s to s o ci et y . T h e m ain tain in g s tro n g t ax ad m in istrati ve p ractic es, the k e y co m p o n en ts o f w h ich in clu d e : ensu r in g that w e p a y t h e ri g h t am o u n t o f t a x at t h e ri g h t tim e sup p o r te d by t i m e ly an d accur ate sub m issi o n o f t a x return s; d eliv er in g an effec tiv e ta x r isk m an ag em ent pr o ce ss , which re d u ces risk ; arr an g in g o u r t ax affair s in an e ffi cient m an n e r ; and d ev el o p in g an d m ain tain in g a po siti v e as we ll as c o ll a b o rativ e r elati o n shi p w ith H M RC. G o v e r n a n c e The d irecto r s t a ke o v erall r espo n sib il ity fo r t h e t ax affai rs o f t h e Gr o u p and del egate c o m p li an c e ta sks to em p l o y ee s and pr o fes sio n a l ad v isers w ith t h e ap p r o p ri at e e xperien c e o f such m at te rs. Th e d irec to rs aim t o ensu re fu ll co m p li an ce wi th tax o b li g ati o n s in a tran spa rent m an n er. The B o ard m e m b er with ex ecutiv e re sponsib il ity fo r t a x m a tt er s is the Chief Fin an cial O ffi cer \ CFO\ The Fi n an cial C o n tr o ll er , w h o re p o rts in to the CF O, ta ke s d a y - to - d a y r espo n sib il i ty f o r t h e m an ag e m ent o f t ax m a tt er s and is sup p o rt ed by a spe cial ist T a x & T rea sur y Ac co u n tant. The Fi n an ce an d payro ll te a m s ar e als o aware o f their r espo n sib il it ies fo r s . In carryin g o u t the se d u ti es, t h e Tax & Treasur y Acc o u n t an t co rp o r atio n tax advis ers , EY L L P an d o th er p ro fessi o n al ad v iser s as n ece ss ary to ensu r e c o m p li an ce with e m ergi n g an d c o m p le x issu es a s w ell as re v iew o f all return s an d c o m p u tat i o n s. The Au d it & Risk C o m m it te e m o n it o rs t h e ap p ro p ria t eness an d int egri ty o f the t a x str ate g y . At ti tu d e t o t a x p l a n n i n g The Gr o u p ado p ts a c o n ser v ati v e ap p r o ach t o tax pla n n in g w ith in t h e c o n t ex t o f i ts d u ty to its sha reho ld ers t o m an ag e b u sin ess e xpenses, w h ich incl u d e s tax a tio n . Th e Gr o u p is so lel y U K b ased an d do es n o t u s e ta x h a v en s o r co m p li cat ed gr o u p stru ctures.
The Gr o u p w il l o n ly b e in v o lve d in t ax m itig ati o n st r ate g ies t o t h e e x te n t that t h e strate g y ado p te d is in lin e with an d sup p o rts c o m m ercial o b jec ti v es an d a cti v ities. In d o in g so, t h e Gro u p see ks t o c lai m all rele v an t t ax relief s m ad e a v ail ab le b y t h e UK Go v ern m ent in li n e with the p u b li shed po li cy o b je ctiv es o f such r eliefs. UK ta x law c an be c o m p le x an d t h e siz e o f the Gr o u p is such t h at n o t all e xp ertise is av ail ab le w ith in the in - h o u se t ax fun ctio n . I n o rd er to e n sur e that we m ain tain s tro n g t ax ad m in i stratio n t h at in clu d es accur at e an d t i m el y fili n g o f t ax re turn s and p aym ent o f t a xe s intern al r e so u rces are sup p lem ent ed by the s erv i ces o f leadi n g a cco u n tan ts an d t ax ad v iso rs. If and w h ere u n cer tain ty o v er the interpr et ati o n and app l icatio n o f tax la w ari s es, th ese ad v iso rs are c o n sul te d to m in i m ise u n cert ain ty and risk to the Gro u p . Lev e l o f T a x R i s k App e ti te Co m p li an ce with U K tax la w is a ke y pri o rity o f t h e Gr o u p and t h er efo r e the Gr o u p e n sur es tha t it all o cat es suf fici ent re so u rc e t o sup p o r t c o m p li an c e an d m itig at e th e le v el o f tax r isk as far as p o ssib le. D u e t o the incr easin g ly c o m p lex natu re o f U K ta x leg i slatio n and bu sin es s o p erat io n t h e Gro u p is in regu lar c o n t act with it s adv iso rs to ensu re ap p r o p ria te t ax c o m p li an ce. W o r king w i th HMR C The Gr o u p aim s t o m e et it s c o m p li an ce o b li g ati o n s in a t im ely , o p en and c o ll ab o r ativ e m an n er b y m akin g ac cur ate re turn s an d pro v id in g adeq u at e d iscl o sur e o n r et u rn s and in rel atio n t o sp ecific tran sacti o n s. Wher e r elev a n t the Gr o u p w o u ld e n sur e t h at it in te rac t s with HM R C thro u g h its ad v iso rs rega rd in g the im p act o f ne w leg isl ati o n and c o n sid erati o n o f HM RC gu id an ce. Fo r e xa m p le, i f t h e Gr o u p beca m e awa re o f an i ssue i m p acting i ts ta x return s, it wo u ld s ee k ap p ro p ria te ad v ic e an d e n sur e that HMR C w a s inf o r m ed as soon as practi cab le. The co m p an y is c o m m itt ed t o ful l co m p li an ce with all stat u t o ry o b li g ati o n s and ful l di s cl o sur e to t ax auth o ri ties. P u b li catio n D a te : 11 D ec e m b er 2 0 2 5