This strategy applies to Cambria Investments Holdings Ltd and to the group of companies headed by Cambria Investments Holding Ltd in accordance with paragraph 16 of Schedule 19 to the Finance Act 2016. A list of the entities to which it applies is set out below. In this strategy, references to 'Cambria Group', 'the firm' or 'the group' are to all these entities. The strategy has been published in accordance with paragraph 16(4) of the Schedule.

This strategy applies for the financial year ended 31 August 2023. References to 'UK Taxation' are to the taxes and duties set out in paragraph 15(1) of the Schedule which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax, and Stamp Duty Land Tax. References to 'tax', 'taxes' or 'taxation' are to UK taxation and to all corresponding worldwide taxes and similar duties in respect of which the group has legal responsibilities.


Cambria Group is committed to full compliance with all statutory obligations and full disclosure to relevant tax authorities. The group's tax affairs are managed in a way which takes into account the group's wider corporate reputation in line with Cambria Group's overall high standards of governance.

Governance in relation to UK taxation

  • Ultimate responsibility for Cambria Group tax strategy and compliance rests with the Board of Cambria Investments Holdings Ltd;
  • The Audit Committee monitors the integrity of Cambria Group's financial reporting system, internal controls and risk management framework;
  • The Chief Financial Officer is the Board member with executive responsibility for tax matters;
  • Day-to-day management of Cambria Group's tax affairs is delegated to the Group Financial Controller, who reports to the Chief Financial Officer;
  • The Cambria Finance team is staffed with appropriately qualified individuals;
  • The Board ensures that Cambria Group's tax strategy is one of the factors considered in all investments and significant business decisions taken.

Risk Management

  • Cambria Group operates a system of tax risk assessment and controls as a component of the overall internal control framework applicable to the group's financial reporting system;
  • Cambria Group seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligations;
  • The key tax risks and mitigating controls are monitored by the business along with any legislative changes which may impact them. Changes to processes or controls are made when required;
  • Appropriate training is carried out for staff within the finance team who manage or process matters which have tax implications;
  • Advice is sought from external advisers where appropriate.

Attitude towards tax planning and level of risk

Cambria Group manages risks to ensure compliance with legal requirements in a manner which ensures payment of the right amount of tax.

When entering into commercial transactions, Cambria Group seeks to take advantage of available tax incentives, reliefs and exemptions in line with, and in the spirit of, tax legislation. Cambria Group does not undertake tax planning unrelated to such commercial transactions.

The level of risk which Cambria Group accepts in relation to UK taxation is consistent with its overall objective of achieving certainty in the group's tax affairs. At all times Cambria Group seeks to comply fully with its regulatory and other obligations and to act in a way which upholds its reputation as a responsible corporate citizen. In relation to any specific issue or transaction, the Board is ultimately responsible for identifying the risks, including tax risks, which need to be addressed and for determining what actions should be taken to manage those risks, having regard to the materiality of the amounts and obligations in question.

Relationship with HMRC

Cambria Group seeks to have a transparent and constructive relationship with HMRC through communication in respect of current, future and retrospective tax risks and interpretation of the law in relation to all relevant taxes.

When submitting tax computations and returns to HMRC, Cambria 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.

Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practicable after they are identified.

List of entities covered by this Tax Strategy

  • Cambria Investments Holdings Limited
  • Cambria Bidco Limited
  • Cambria Automobiles Limited
  • Cambria Automobiles Group Limited
  • Cambria Automobiles Acquisitions Limited
  • Cambria Property Investments Limited
  • Cambria Automobiles (Swindon) Limited
  • Grange Motors (Swindon) Limited
  • Thoranmart Limited
  • Cambria Vehicle Services Limited
  • Cambria Automobiles (South East) Limited
  • Grange Motors (Brentwood) Limited
  • Invicta Motors Limited
  • Motorparks Automobiles Limited
  • Dove Group Limited
  • Green Bear Marketing Limited
  • Invicta Motors (Maidstone) Limited
  • E-Warranty Limited
  • Repair and Maintenance Plans Limited (RAMP)
  • SOGO Mobility Limited
  • Grange Escapade 2 Limited
  • Grange Escapade 3 Limited

Date published: 15/08/2023