Lactalis McLelland Limited UK Group Tax Strategy
Introduction
This document sets out the tax strategy of Lactalis McLelland Limited and all its UK subsidiaries (‘Lactalis McLelland’). Lactalis McLelland is part of the Lactalis Group, an international dairy company, headquartered in France with a number of international brands. Lactalis McLelland is a wholly owned subsidiary of the Lactalis Group.
Lactalis McLelland imports, manufactures and distributes dairy products across the UK and Ireland, as well as exports globally, and is best known for its brands namely Président, Galbani, Leerdammer, Seriously and Galloway and through its shareholding in the Orkney Cheese Company, Orkney cheese.
UK Tax Strategy
Lactalis McLelland is committed to full compliance with all statutory obligations and full disclosures to the tax authorities.
The tax policy is approved and owned by the Board with day-to-day responsibilities delegated to the Finance and Human Resources departments. The policy applies to compliance and includes all taxes with the main ones being corporate, employment and indirect taxes.
This document fulfils the UK legislative requirement of Finance Act 2016 Schedule 19, paragraph 19(2).
Tax risks management and governance arrangements
Lactalis McLelland believes a responsible approach to UK tax is necessary. The tax strategy is aligned with Lactalis McLelland overall business strategy and approach to corporate governance and risk management
Our approach is to manage tax risks inherent in every commercial transaction in the same way as any other cost, therefore taking into account the need for tax efficiency while respecting applicable laws and practice.
In this respect the Board considers it is entirely proper that Lactalis McLelland conducts an appropriate level of responsible tax planning in managing its tax affairs, being consistent with its obligations to protect the assets of the company for the benefit of our shareholders.
Where uncertainty over tax interpretation arises, the Lactalis McLelland Board will seek advice and guidance with external advisors as necessary to minimise any risks.
Approach to tax planning
Lactalis McLelland’s approach to tax planning is to the extent that it supports its commercial activities and its operations while seeking to ensure compliance with regulations. The company seeks to benefit from any relevant tax reliefs in accordance with the UK tax law and applies OECD guidelines and UK legislations when considering the pricing of intercompany transactions. Lactalis McLelland will not engage in artificial tax arrangements where the purpose is solely for tax advantage.
Approach to dealing with the HMRC
We have an open, transparent, honest and positive working relationship with HMRC. We are committed to prompt disclosure and transparency in all tax matters with HMRC. We recognise that there will be areas of differing legal interpretations between ourselves and tax authorities and where this occurs, we will proactively engage with the tax authorities to bring matters to a rapid conclusion. In the event that an error is discovered, we will make the tax authorities aware and correct the errors on a timely basis. Lactalis McLelland confirms that the tax strategy was approved and applies to the following companies.
List of Lactalis McLelland companies:
Lactalis McLelland Limited
The Caledonian Cheese Company Limited
McLelland Cheese Packing Limited
The Fresh Milk Company Limited
Lubborn Cheese Limited
Lactalis (UK) Limited
Castelli UK Limited
Ambrosi (UK) Limited
Anthony Rowcliffe and Son Limited
Hawkridge Farmhouse Cheese Limited
Issued Date: January 2021.
Revised Date: February 2025.