This document, approved by the board of Dufry UK operating as WDFG and Nuance, sets out the Group’s approach to conducting its tax affairs and dealing with tax risks.

The Dufry UK Group is committed to:

  • Follow all applicable laws and regulations relating to its tax activities. 
  • Maintaining an open and honest relationship with the tax authorities based on collaboration and integrity.
  • Applying diligence and care in our management of the processes and procedures by which all tax related activities are undertaken, and ensuring that our tax governance is appropriate.
  • Using incentives and reliefs to minimise the tax cost of conducting our business while ensuring that these reliefs are not used for purposes which are knowingly contradictory to the intent of the legislation.

Risk management

Managing the Groups tax affairs is a complex process. Tax Risks identified are assessed on a case by case basis, allowing the Group to arrive at well-reasoned conclusion on how each individual Risk should be managed. Where there is uncertainty in how the relevant tax law should be applied, external advice may be sought to support the Group’s decision making process.

When reviewing the Tax Risks associated with a specific decision or action, the Group ensures that the following are considered:

  • The legal and fiduciary duties of directors and employees.
  • The requirements of any related internal policies or procedures.
  • The maintenance of the Group’s corporate reputation, having particular regard to the way we interact with the communities around us.

Approach towards dealings with HMRC

The Group is committed to the principles of openness and transparency in its approach to dealing with HMRC, and in particular the Group commits to: 

  • Make fair, accurate and timely disclosure in correspondence and returns, and respond to queries and information requests in a timely fashion.
  • Seek to resolve issues with HMRC in a timely manner, and where disagreements arise, work with HMRC to resolve issues by agreement where possible. 


Signed on behalf of the Dufry UK Group

October 14th 2020


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