NBA UK considers this publication to fulfill its duty to publish its UK tax strategy for its fiscal year.
NBA UK Limited (NBA UK) is a subsidiary of NBA Properties, Inc. (NBAP). It provides marketing support services for NBAP operations outside the US, primarily in Europe and the Middle East. NBA UK considers this publication to fulfill its duty under the UK Finance Act 2016 to publish its UK tax strategy for its fiscal year ended September 30, 2025. The tax strategy has been prepared in accordance with the requirements detailed at paragraph 19(2) Schedule 19 Finance act 2016.
Approach to Risk Management & Governance:
NBA UK manages tax risk through a combination of people, processes, controls and systems.
Tax Planning & Level of Risk Acceptable to Co.
NBA UK does not and will not engage in tax planning that is not compliant with the law, and which does not have commercial substance. All related party transactions are conducted on an arm’s length basis, as is required by current OECD principles.
NBA UK maintains a low-risk appetite in relation to UK tax positions and therefore does not and will not pursue risky tax positions that may violate the intent of UK tax law. When interpreting the UK Tax laws, NBA UK will be guided by HMRC guidance notes/manuals and/or external advisors, to ensure that the relevant law is interpreted as intended.
Company’s approach towards its dealings with HMRC
The company’s goal is to work with HMRC in a cooperative and transparent manner. NBA UK commits to make full, timely and accurate disclosures of relevant information in its returns and correspondence with HMRC. If genuine differences arise as to the appropriate application of UK tax law, NBA UK commits to first seek to resolve such differences through open dialogue, with reference to the supporting legislation and official guidance.
Tax Strategy Statement Review and Publication
This strategy will be reviewed annually each fiscal year. The current version reflects NBA UK’s position for the fiscal year ending September 30, 2025, and was published in September 2025.
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