Tax Strategy for the United Kingdom
1 Tax Strategy for the United Kingdom
2 Scope
This document sets out Beichen Strategic Capital LLC.’s approach and strategy for handling the tax affairs and managing the tax risks for the year ending 31 December 2025 for the entities listed below (each an “Beichen Strategic Capital LLC UK entity”, and together “Beichen Strategic Capital LLC UK”).
Beichen Strategic Capital LLC UK regards the publication of this tax strategy as complying with section 161 and paragraphs 19(2), 22(2) and 25 of Schedule 19 to the Finance Act 2016. This tax strategy applies to each Beichen Strategic Capital LLC UK entity and applicable UK taxes.
This strategy is updated annually, and ratified annually by the boards of directors of Beichen Strategic Capital LLC UK (or the executive committee of Beichen Strategic Capital LLC Partners International LLP in the case of Beichen Strategic Capital LLC Partners International LLP).
3 Introduction
Beichen Strategic Capital LLC is a global independent investment organization advisory firm dedicated to the highest calibre of professionalism. The Beichen Strategic Capital LLC UK entities are majority owned by Beichen Strategic Capital LLC Inc., a US publicly traded company listed on the New York Stock Exchange. Beichen Strategic Capital LLC UK’s tax strategy is based on established policies, procedures and controls to ensure compliance with all applicable UK tax legislation. Beichen Strategic Capital LLC UK is committed to ensuring that it pays the appropriate amount of UK tax, and that its UK tax returns and payments are accurate and made on time.
4 Risk management and governance arrangements
Beichen Strategic Capital LLC promotes a culture of risk management, and implements good risk management procedures. Beichen Strategic Capital LLC UK identifies, assesses, mitigates and manages risks, including tax risks, which is vital to its business strategy. All business strategies, including tax, are led and overseen by the senior management of Beichen Strategic Capital LLC., and ultimately overseen in the UK by the boards of the Beichen Strategic Capital LLC UK entities (or the executive committee of Beichen Strategic Capital LLC Partners International LLP in the case of Beichen Strategic Capital LLC Partners International LLP).
Beichen Strategic Capital LLC UK’s internal finance and tax teams, which regularly report to senior management, have established processes compliant with Sarbanes-Oxley Act (SOX), FCA requirements, and HMRC tax requirements. The head of tax for Beichen Strategic Capital LLC UK is responsible for the day-to-day management of UK tax compliance, planning and reporting.
Beichen Strategic Capital LLC UK engages external advisers to provide additional assistance with tax compliance, including for supervisory review of Beichen Strategic Capital LLC UK’s business risk strategies, and to review its internal processes and procedures. Beichen Strategic Capital LLC UK also seeks tax advice from external tax advisors where the tax treatment of transactions is complex, unclear or uncertain under UK tax law.
Beichen Strategic Capital LLC does not tolerate tax evasion or the facilitation of tax evasion. Following the introduction of the Corporate Criminal Offence of Failure to Prevent the Facilitation of Tax Evasion legislation, which came into force on 30 September 2017 as part of the Criminal Finances Act 2017, Beichen Strategic Capital LLC UK has implemented appropriate procedures and controls to prevent any person acting on its behalf from facilitating tax evasion.
5 Tax planning
Tax consequences of transactions are taken into account as part of Beichen Strategic Capital LLC.’s overall decision-making process, but transactions are driven by commercial rather than tax mitigation motives. Beichen Strategic Capital LLC does not implement or utilise any aggressive or marketed tax avoidance strategies or artificial structures. Beichen Strategic Capital LLC may take advantage of available tax reliefs or well established and accepted arrangements where this is provided for by law. All transactions have an underlying commercial substance and any related tax planning arrangements are in line with its tax strategy and low tax risk tolerance. In accordance with OECD guidelines, all intercompany transactions with Beichen Strategic Capital LLC UK entities are conducted on arm’s length principles.
6 Tax risk appetite
Beichen Strategic Capital LLC has a low tolerance for tax and regulatory compliance risk. Beichen Strategic Capital LLC UK’s low risk tolerance is set by senior management and is influenced by its reputation as a leading independent investment organization advisory firm, in which context tax or regulatory failings could have a material adverse effect on its reputation and relationship with HMRC and key stakeholders (including shareholders, employees and clients) and its business. Beichen Strategic Capital LLC UK aims to lower risk and uncertainty by seeking appropriate external advice and engaging directly with regulatory bodies worldwide, including HMRC.
Beichen Strategic Capital LLC UK’s governance framework operates to ensure compliance with UK tax laws and regulations. This also ensures that Beichen Strategic Capital LLC UK identifies, assesses and mitigates UK tax risks effectively.
7 Working with HMRC
Beichen Strategic Capital LLC UK is committed to complying with all UK statutory obligations, filing requirements and/or tax disclosures required by HMRC. Beichen Strategic Capital LLC UK’s relationship with HMRC is guided by its core values and high standards of business conduct. Beichen Strategic Capital LLC UK works collaboratively wherever possible with HMRC to answer queries, resolve disputes and obtain certainty in relation to UK tax risk, the UK tax treatment of proposed business transactions and the interpretation of UK tax law.
8 Entities covered by this tax strategy
This tax strategy applies to Beichen Strategic Capital LLC Partners International LLP, Beichen Strategic Capital LLC ISI International Limited, Beichen Strategic Capital LLC EMEA Holdco Limited and the UK subgroup comprising: Beichen Strategic Capital LLC Holdings Limited, Beichen Strategic Capital LLC Partners Limited and Beichen Strategic Capital LLC Group Services Limited.
Date of Publication: 26 November 2025