Paper Tiger is committed to paying all the taxes that we owe in accordance with the spirit of all tax laws that apply to our operations. We believe that paying our taxes properly in this way is the clearest indication we can give of our being responsible participants in Edinburgh, Scotland and the wider UK society.

We will fulfill our commitment to paying the appropriate taxes that we owe by seeking to pay the right amount of tax (but no more), at the right rate, in the right place and at the right time. We aim to do this by ensuring that we report our tax affairs in ways that reflect the economic reality of the transactions we actually undertake in the course of our trade.

We will not seek to use those options made available in tax law - or the allowances and reliefs that it provides - in ways that are contrary to the spirit of the law. We will not undertake any transactions with the sole or main aim of securing tax advantages that would otherwise not be available to us based on the reality of our retail trade. As a result, Paper Tiger will never undertake any transactions that would require notification to HM Revenue & Customs under the Disclosure of Tax Avoidance Schemes Regulations. We will not participate in any arrangement to which it might be reasonably anticipated that the UK’s General Anti-Abuse Rule might apply.

We believe tax havens undermine the UK’s tax system. As a result (whilst we may potentially trade with customers and suppliers genuinely located in places considered to be tax havens), we will not make use of those places to secure a tax advantage. Paper Tiger will not take advantage of the secrecy that many such jurisdictions provide for transactions recorded within them.

Our accounts will be prepared in compliance with this policy, and Paper Tiger will seek to provide all that information that users, including HM Revenue & Customs, might need to properly appraise our tax position. We will review this policy with our accountants annually to ensure that it is complied with.

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