This tax strategy is published in accordance with Schedule 19 of the Finance Act 2016. This document sets out the United Kingdom (“UK”) tax strategy of DXB Auto Investments Limited and its subsidiaries.

This document sets out the UK tax strategy of DXB Auto Investments Limited and its UK subsidiaries (together “the Group”). The strategy applies for the financial year ending 31st December 2026 and relates to UK taxation only.

The Group operates in the UK motor trade sector, and its operations include, but are not limited to the sale of new and used vehicles, servicing, and the sale of vehicle parts. The Group endeavours to be fully compliant with all tax obligations.

The strategy has been approved by the Board and is reviewed annually and updated as appropriate: see section 8.

The Group endeavours to act with integrity in matters of tax, by abiding by all UK laws and maintaining a vigorous system of governance and controls.

The overall responsibility for tax strategy lies with the Board of Directors, who review, update and ratify this strategy as required.

Once ratified, the day-to-day responsibilities of tax compliance and reporting lies with the Group Finance Team and the Finance Director, with support from external advisors where sanctioned and appropriate.

Tax is a vital part of the Group’s wider risk management and internal control framework, thus attentive monitoring, identification, assessment and management of potential risks are imperative. Potential risks include but are not limited to: Value Added Tax (“VAT”), Corporation Tax and PAYE Tax.

The Group maintains a prudent and responsible attitude towards tax. They endeavour to pay the correct amount of tax, at the correct time in the correct place, in accordance with UK law.

Tax planning is permitted only when it optimises commercial activity and is fully compliant with UK law.

The Group does not engage in artificial or aggressive tax avoidance arrangements and always endeavours to comply with both “the letter and the spirit” of the law. Available tax reliefs or incentives are only utilised if they can be implemented in full compliance with the law. Such arrangements are always verified using third-party professional services.

The Group has a “low” risk appetite towards tax. All precedents and methods of tax filing are supported by existing guidance, established case law or other applicable legislation. In cases of uncertainty, the Group promptly seeks reliable, external guidance to guarantee compliance.

The Group endeavours to maintain a transparent, cooperative and honest relationship with HMRC at all times.

This includes timely and transparent communication, prompt filing of tax returns and, where errors may be identified, prompt disclosure, amendment and settlement of underpayments.

The Group shall respond collaboratively, openly and in a timely manner to any HMRC enquiries or audits.

The Group endeavours to comply with all UK tax obligations, including, but not limited to:

• Value Added Tax
• Corporation Tax
• Business Rates
• Capital Allowances
• Employment Tax, including, but not limited to:
• PAYE and National Insurance Contributions
• Benefit-in-Kind Tax

The designated Senior Accounting Officer maintains robust tax accounting arrangements, compliance and certifications.

Mandatory, recurring training is provided to relevant teams to ensure awareness of and compliance with all new and existing obligations.

Periodic review and applicable amendments to tax strategies seek to maintain the Group’s apt understanding of and compliance with all new and existing tax obligations.

All tax procedures are documented and evidenced, and mandatory annual certifications shall be provided to HMRC in a timely manner.

This tax strategy has been approved by the Board of Directors of DXB Auto Investments Limited and will be reviewed either annually, or as applicable in the case of modifications to the Group’s business or tax obligations.

This statement covers the following companies:

DXB Auto Investments Limited

DXB Automotive Retail Limited

DXB Automotive Property Limited