Aston Martin is one of the world’s most iconic luxury automotive brands focused on the design, engineering and manufacture of high luxury vehicles together with the sale of parts and servicing under the brand names Aston Martin and Lagonda. Aston Martin Lagonda Global Holdings plc is the ultimate holding company for Aston Martin Lagonda’s worldwide operations.
This Tax Strategy document, approved by the board of Aston Martin Lagonda Global Holdings plc on 28th November 2023, is applicable to all entities within the group (‘the Group’) in accordance with paragraph 16 of Schedule 19 to the Finance Act 2016. This Tax Strategy document applies from the date of publication until it is superseded.
This Tax Strategy specifically sets out the Group’s approach to managing its tax affairs, controlling tax risks and its relationships with tax authorities in respect of the financial year ended 31 December 2023.
References to ‘UK Taxation’ are to the taxes and duties set out in paragraph 15(1) of Schedule 19 to the Finance Act 2016 which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax, Customs Duties and Stamp Duty Land Tax. References to ‘tax’, ‘taxes’ or ‘taxation’ are to UK taxation and to all corresponding worldwide taxes and similar duties in respect of which the Group has a legal responsibility.