This tax strategy document, approved by the Board of Vue International Holdco Ltd, sets out Vue International’s policy concerning how it conducts its tax affairs. This document will be reviewed periodically by the Chief Financial Officer and Head of Tax and any amendments will be approved by the Vue International Holdco Ltd Board.

Vue International is committed to complying with tax legislation in a responsible manner with due regard to governments, shareholders and other stakeholders and to engaging in open and constructive relationships with tax authorities in all of the territories in which it operates.

Compliance with tax regulations

Vue International is committed to complying with the tax laws and practices in all of the territories in which it operates. Compliance means paying the appropriate amount of tax and involves disclosing all relevant facts and circumstances to tax authorities and claiming reliefs and incentives where available.

Approach to tax risk management and governance

Vue International applies diligence and care in the management of tax risks. The Group has procedures and controls in place which are overseen by the Chief Financial Officer and monitored and reviewed by the Head of Tax and the finance function.

Level of tax risk the organisation is willing to accept

Vue International's approach to the level of tax risk is one of caution and prudence. For example, if a business transaction presents any material tax uncertainty the Group will seek advice from its tax advisors or from the relevant tax authorities.

Attitude to tax planning

Tax planning is limited to structuring the Group’s affairs in a manner that is consistent with the letter of the law, the outcome being one that reflects the commercial and economic reality of the Group’s activities.

Relationship with tax authorities

Vue International engages with tax authorities, including HMRC, with honesty, integrity and transparency and in a spirit of co-operative compliance. Vue International is prepared to seek external advice where it disagrees with a ruling or decision of a tax authority but will first seek to resolve any disputed matters through pro-active and transparent discussion and negotiation.


This tax strategy has been published in accordance with Schedule 19 of the Finance Act 2016.