Tax Strategy Statement

This policy is in compliance with Fieldfisher LLP's duty under Schedule 19 Finance Act 2016. The policy covers the business of Fieldfisher LLP and all the related entities that the firm controls and covers periods for the firm year end 30 April 2022 and onwards.

Compliance with Tax Regulations

We will always consider all the tax regulations of the territories in which we operate and do not intend to undertake aggressive tax planning that may be deemed contrived nor artificial. This means that we settle all of our global tax obligations fully and in a timely manner with any appropriate disclosures being made to the relevant tax authorities.

Tax Risk Management and Governance

The day to day management of our tax affairs are the responsibility of the Head of Tax who reports to the Finance Director, a member of the firm's Executive Committee. Given the scale of our business and volume of tax obligations, risks may arise from time to time in relation to interpretation of complex tax laws. In such circumstances, external advice may be sought.

Relationship with HMRC

Regarding our tax affairs, we intend to engage with Tax Authorities in an open and constructive manner. For tax matters that may be complex or contentious we do request advance clearance with HMRC. Therefore, we are considered to be a low risk-business by HMRC.