The tax strategy in Casual Dining Group Limited and all subsidiary companies (“CDG” and “the Company”) has been agreed and approved by the Board of Directors. CDG is a UK registered trading company and pays its tax in the UK. CDG is committed to doing business responsibly and takes all matters including those involving tax seriously. CDG ensures that all areas relating to taxation are continually reviewed throughout each year.
Approach to Tax Compliance Reporting and Tax Planning
Tax compliance and reporting is of high priority across the Company. Internal and external deadlines and processes are monitored and reviewed to ensure compliance.
CDG complies with all UK taxation rules and regulations. The Company utilises reliefs, deductions and allowances in line with UK rules and regulations.
Risk Management and Governance Arrangements
CDG employs a dedicated internal tax resource to manage its fiscal obligations as well as professional external advisers. The Board, senior management team and senior accounting officers are updated across the year in relation to all aspects of taxation and formal reporting deadlines. All external audits are adhered to.
CDG monitors risk across the year and takes all necessary steps to ensure compliance with UK regulations. Formal procedures are entered into with HMRC where appropriate.
CDG’s Relationship with HMRC
CDG engages fully in annual business reviews and is committed to maintaining an open, honest and constructive dialogue with HMRC. When submitting tax returns to HMRC, CDG is committed to providing a full relevant disclosure and to file within statutory deadlines. When corresponding with HMRC, CDG commits to responding in a timely manner on a clear basis. CDG will work together with HMRC to resolve any disputed is a timely and transparent manner.