The gender pay gap is not the same thing as equal pay. Equal pay is about ensuring men and women performing the same or similar work are paid the same. By contrast, the gender pay gap is the statistical output of a calculation that involves grouping all employees performing all jobs together into one pool. The tax strategy is approved by the board of Boparan Private Office Limited and sets out the group’s general tax arrangements as well as the policy and approach to tax risk management, attitude to tax planning and working with HMRC. When considering the structure of our commercial activities, we take account of a number of factors including consideration of the tax laws. We do not take an unreasonable stance on our interpretation of tax legislation and we strive to work within both the letter and spirit of tax legislation. We do not engage in aggressive tax planning and do not participate in artificial tax avoidance schemes to reduce our UK tax liability.