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UK Tax Strategy Statement
Approach to UK Tax
HLTech Legal Technology & Consulting B.V. (“HLTech”) is a limited liability company registered in the Netherlands. We provide legal tech solutions and consulting services as our principal activity.
This statement describes the company's policy and approach to conducting our UK tax affairs and dealing with UK tax uncertainties and risk, which align with the responsible and sustainable manner in which we carry out all business operations. Driving professional and business ethics, accountability and responsibility is very much part of who we are and how we behave. As an affiliate of Hogan Lovells, one of the world's leading law firms, we have a responsibility to uphold and champion the rule of law and its underlying principles. This statement is made available on our website and will be reviewed annually by the Board of HLTech (“the HLTech Board”).
This UK tax strategy statement applies to HLTech for the financial year ended 31 December 2023 and will be republished annually. Management of our tax affairs is in line with our company values and regulatory requirements and takes into consideration our commercial reputation. The HLTech Board therefore requires that the company's UK tax affairs are managed in accordance with the following principles:
Commitment to Compliance
The company intends to fulfil its tax obligations in accordance with UK tax laws and practice. We disclose relevant facts and circumstances to HMRC and claim reliefs and incentives where available. We also ensure that we have appropriate arrangements in place to calculate accurately our tax liabilities and to pay the appropriate amount of tax in the right place on a timely basis.
Tax Governance and Risk Management
The HLTech Board oversees and is responsible for the management of taxes and accountability is delegated by it to the Chief Financial Officer.
UK tax uncertainties and risks may arise from time to time with respect to the interpretation of tax laws and the nature of our compliance obligations. We follow a tax risk management process through which we proactively seek to identify, evaluate, manage and monitor tax uncertainties and risks to ensure that they are appropriately addressed and minimised in accordance with these principles.
Responsibility and accountability for the company’s tax affairs is agreed and decisions will be taken at an appropriate level. Where the interpretation or application of tax laws is not clear, we will take well-reasoned positions considering legal precedents and administrative positions of HMRC and engaging external advisors where considered necessary.
Structuring of Commercial Arrangements
In structuring our commercial activities we will consider the tax laws of the countries in which we operate (in addition to other relevant matters) with a view to maximising value on a sustainable basis for our stakeholders. We do not undertake tax planning related to the UK unless it is consistent with commercial and economic objectives and we do not undertake any tax planning that is contrived or artificial.
Relationship with HMRC
We engage with HMRC with openness, honesty, integrity, respect and fairness and in a spirit of cooperative and proactive compliance. HLTech provides all necessary cooperation to HMRC where lawfully requested or required and as such we are in regular contact with HMRC. We seek to avoid tax disputes and, wherever possible, to resolve any disputed matter through transparent discussion and negotiation. However, where a tax dispute cannot be resolved through active and transparent discussion, we may consider appeals or other available procedures to determine the correct tax position. We avoid taking positions on UK related tax matters that may create reputational risk or jeopardise our good standing with HMRC.
This statement is published on behalf of HLTech and is approved by its Board. The publication of this statement is regarded as satisfying the statutory obligation under Paragraph 16(2) and 25, Schedule 19, Finance Act 2016.
2 May 2023