THE7STARS GROUP HOLDINGS LIMITED

UK Group Tax Strategy Statement

Introduction

the7stars Group Holdings Limited and its subsidiaries (‘The Group’) are committed to full compliance with all statutory obligations and full disclosure to tax authorities. The Group’s tax affairs are managed in a way that takes into account its wider corporate reputation and aligns with its high standards of governance.

This strategy applies to all UK taxes applicable to the7stars Group Holdings Limited and its UK subsidiaries.

Publication of this tax strategy complies with the duty under paragraph 16 (2) and 22 (2) of schedule 19 of Finance Act 2016 in respect of the financial year ending 31 March 2026.

 

Governance in Relation to UK Taxation

Ultimate responsibility for tax strategy and compliance rests with the Board of Directors.

Day-to-day management of The Group’s tax affairs is delegated to the Finance Director, who reports to the Board of Directors. The Finance Director is supported by external professional advisers.

The Board ensures that tax considerations are taken into account in all significant business decisions and investments, following appropriate consultation with professional advisers.

The Group maintains appropriate internal controls and processes to ensure the accuracy and completeness of its tax filings.

 

Approach to Tax Risks

the7stars Group has a low tolerance for tax risks and in managing tax risk seeks external professional advice where necessary.

The Group:

• undertakes only transactions it is prepared to fully disclose, and does not undertake transactions that are without strong underlying commercial motivation, or that are (or appear to be) artificial or contrived;
• seeks to minimise the risk of uncertainty or disputes in its tax affairs;
• manages the tax risks and costs inherent in commercial transactions in the same way as any other business cost and does not enter into artificial arrangements in order to avoid taxation or to defeat the purpose of tax legislation;
• does not undertake tax planning that is artificial or lacks commercial substance. Where arrangements fall within applicable disclosure regimes, The Group ensures full compliance with all reporting obligations;
• aims to pay the amount of tax legally due in accordance with applicable laws and regulations and do not use contrived or abnormal tax structures that are intended for tax avoidance;
• ensures that the commercial needs of The Group are paramount and all tax planning is undertaken in this context. All transactions must therefore have a business purpose or commercial rationale. Due consideration is given to The Group’s reputation, brand, corporate and social responsibilities when considering tax initiatives, as well as the applicable legal and fiduciary duties of directors and employees. These factors form part  of the overall decision-making and risk assessment process.

 

Relationship with HMRC

The Group seeks to maintain a transparent, cooperative and constructive relationship with HM Revenue & Customs (HMRC).

The Group keeps HMRC informed of significant transactions and business changes and seeks to discuss any tax issues arising at an early stage.

When submitting tax returns and computations, The Group discloses all relevant facts and identifies any transactions or issues where it considers that there is potential for the tax treatment to be uncertain.

 

This Group Tax Strategy Statement is reviewed annually and approved by the Board of Directors of the7stars Group Holdings Limited. It is published on a publicly accessible website in accordance with statutory requirements for large UK businesses.

 

Date: 31/03/2026