Group Tax Strategy (year end 31 January 2026)
Introduction
The Nash Squared Holdings Limited and its subsidiaries (The Nash Squared Group) is a global recruitment solutions provider with operations across ten countries (USA, UK, Ireland, Belgium, Poland, Germany, Netherlands, Switzerland, Australia and Singapore). As such, it is subject to multiple tax regimes and regulations. We aim to ensure compliance with all relevant laws and regulations in jurisdictions of operation, and endeavour to make full and timely submissions to the tax authorities when satisfying our tax reporting requirements.
The United Kingdom Finance Act 2016 requires companies to annually publish a statement regarding their tax strategy. This strategy applies to the United Kingdom companies of The Nash Squared Group listed below. In this strategy, references to the ‘Nash Squared Group’ or ‘the Group’ are to all these entities. This strategy was published on 28th January 2026 and the Group regards this publication as complying with its duty under paragraph 16(2) and paragraph 25(1) Schedule 19 FA 2016 in its financial year ended 31 January 2026.
Approach to tax planning
Our tax strategy consists of ensuring compliance through centralised co-ordination of tax across the Group, within a framework of fulfilling our duties to shareholders and supporting our long-term commercial strategy, by avoiding tax risks and inefficiencies in the implementation of business decisions.
The tax affairs of Nash Squared are managed by a team of qualified professionals who ensure tax compliance is undertaken with a suitable level of diligence and technical expertise. This is underpinned by proactive engagement of external advisors across the Group, in keeping with our key compliance aims.
Managing tax risk
Our appetite for tax risk is low and we will not enter into tax planning, transactions or structures that could be considered lacking a clear commercial business purpose.
In making commercial decisions we take tax into account in the same way as any other cost commitment. Where there is more than one way of legitimately structuring a commercial business arrangement, we may implement the alternative with a lower tax cost, provided it is compliant with law and relevant regulations.
We recognise our obligation to pay the amount of tax legally due in the territory in which any liability arises. Our approach to transfer pricing follows the “arms’-length” principle as outlined in the OECD Transfer Pricing Guidelines.
Tax governance
The Nash Squared Group board perform a regular review of our tax strategy.
The board is informed by management of any significant tax law changes, the status of all tax audits and other developments that could materially affect the our tax position.
Dealing with tax authorities
Where disputes arise with tax authorities or should there be any areas of doubt, such as differing interpretations of the law, we seek a prompt and responsible resolution.
We have a transparent relationship with HM Revenue and Customs through regular contact including seeking pre-clearance in relation to complex transactions and business decisions undertaken by Nash Squared.
List of Entities Covered by this Tax Strategy
Nash Squared Holdings Ltd
Harvey Nash Ltd
Nash Squared Ltd
Crimson Ltd
Approved by the Nash Squared Group board, 28 Jan 2026