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Search using our product finder.</span> <a href="/products/" class="c-button is-primary is-small flex-shrink-0"> Product Finder <svg class="o-icon size-3" width="16" height="16" viewBox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" focusable="false"> <path d="M9.45.5 16 8.015 9.448 15.5l-1.475-1.29 4.567-5.217H0V7.034h12.546L7.97 1.787 9.45.5Z" fill="currentColor"/> </svg> </a> </div> </div> </div> </div> </div> </div> </header> <main id="main-content" class="c-main bg-transparent"> <div class="c-breadcrumbs is-dark"> <div class="o-block is-wide"> <nav aria-label="Breadcrumb" class="c-breadcrumbs-nav"> <ol class="c-breadcrumbs-list"> <li class="c-breadcrumbs-item"> <a href="/" class="c-breadcrumbs-link">INEOS Group</a> </li> <li class="c-breadcrumbs-item"> <a href="" class="c-breadcrumbs-link">Information</a> </li> <li class="c-breadcrumbs-item"> <a href="/information/legal/" class="c-breadcrumbs-link">Legal</a> </li> </ol> </nav> </div> </div> <div class="c-page-header "> <div class="o-block is-wide px-0"> <div class="c-page-header-container"> <div class="c-page-header-left"> <h1 class="c-page-header-title" >Legal</h1> </div> <div class="c-page-header-right"> </div> </div> </div> </div> <div data-qa="StackedPage"></div> <div class="o-block-wrapper bg-light"> <div class="o-block is-wide flex py-6"> <div class="s-wys w-full"> <p>Thank you for choosing to visit the INEOS website. This website is owned and run by INEOS AG (“INEOS”, “us” or “we”) on behalf of the INEOS group of companies. Access to this web site is subject to the following terms and conditions so please read these carefully before going on. These terms and conditions together with the <a title="INEOS Privacy Policy" href="/information/privacy-policy/" target="_blank" rel="noopener">Privacy Policy</a> and <a title="INEOS Cookie Policy" href="/Recycle-Bin/cookie-policy/" target="_blank" rel="noopener">Cookies Statement</a> constitute the entire agreement between us in relation to the use of this website (<a title="INEOS" href="/">www.ineos.com</a>) and shall be governed and interpreted in accordance with English law. We may change the terms and conditions set out below from time to time. By using this website you are accepting that your use of the website is subject to the current terms and conditions in effect at the date of use.</p> <h3>Content</h3> <p>All information or advice provided as part of this website is intended to be used only for general information purposes and you should not rely on it in connection with any specific purpose or the making of any decision.</p> <p>We try to ensure that all information provided as part of this website is correct at the time of inclusion on the website but do not guarantee the accuracy of such information. INEOS and its companies are not liable for any action you may take as a result of relying on such information nor for any loss or damage suffered by you as a result of your taking this action.</p> <h3>Proprietary Rights</h3> <p>This website contains various materials including text, photographs and other images, which are protected by copyright and/or other intellectual property rights. All copyright (and any other intellectual property rights) in this website and these materials is either owned by us or an INEOS company or is used by us under licence. </p> <p>This website also contains various trade marks. All “INEOS” trade marks included on this website are owned by us or an INEOS group company. All other trade marks included on this website are used by us under licence.</p> <p>You are permitted to browse any part of this website and to reproduce pages of this website by printing-off or downloading to a hard disk such pages but in each case only for non-commercial and personal purposes. We do not grant you any additional right to use the materials contained in this website (or any copyright or other intellectual property rights within these materials).</p> <h3>Links to other websites</h3> <p>Our website may contain links to other external, third party, websites. These links are provided in order to help you find relevant web sites which may be of interest to you, and do not indicate that INEOS or the INEOS Group is associated with these websites or their owners. INEOS and the INEOS Group are not responsible for any external websites, including any information contained within such external websites, and are not liable for any loss or damage that you may incur as a consequence of using any third party website.</p> <h3>Links to the INEOS website</h3> <p>You may not link to this website without obtaining our written consent first. If you would like to link to this website, please contact us at <a title="richard.longden@ineos.com" href="mailto:richard.longden@ineos.com" target="_blank" rel="noopener">richard.longden@ineos.com</a> with details of:</p> <ul> <li>the URL(s) of the relevant web pages from which you would like to link to web pages on this site; and</li> <li>the URL(s) of the relevant web pages on this site which you would like to link to.</li> </ul> <p>We will consider requests to link to this website, but reserve the right to refuse to agree to such requests.</p> <h3>Access</h3> <p>Our website may be unavailable from time-to-time, including for routine maintenance, updates and upgrading. INEOS and the INEOS Group are not liable for any loss or damage that you may suffer as a result of our website being unavailable at any given time.</p> <h3>Privacy</h3> <p>Personal data provided to us via this website will only be used in accordance with our privacy policy, which can be found <a title="INEOS Privacy Policy" href="/information/privacy-policy/" target="_blank" rel="noopener">here</a>.</p> <h3>Questions and complaints</h3> <p>If you have any comments, questions or complaints about this website, please contact us at <a title="richard.longden@ineos.com" href="mailto:richard.longden@ineos.com" target="_blank" rel="noopener">richard.longden@ineos.com</a><em>.</em></p> <hr /> <h3>Anti-bribery and corruption policy</h3> <p>INEOS's policy on bribery and corruption comprises the following core principles:</p> <ul> <li>NOT TO ENGAGE in bribery or unethical inducements or payments (including "facilitation" or "grease" payments)</li> <li>TO ABIDE BY laws and regulations relevant to countering bribery and corruption in our day-to-day business practices in all the countries in which we operate</li> <li>TO DEVELOP and/or maintain within each of our business divisions programmes and internal controls that are proportionate to the risk of bribery and corruption faced by the relevant business</li> <li>TO SUBJECT relevant procedures to ongoing risk assessment, monitoring and updating as appropriate in order to ensure they remain effective and valid in response to changing circumstances</li> <li>TO SUPPORT directors and employees to take decisions that are in line with this policy and to encourage them to seek clarification and guidance in cases of doubt</li> <li>TO INVESTIGATE any reports of suspected violations of law, policies and internal control procedures and subject any non-compliance to appropriate sanctions</li> </ul> <hr /> <h3>Modern Slavery Transparency Statement</h3> <p>Our latest Modern Slavery Transparency Statement can be found <a title="Modern Slavery Transparency Statement" href="/information/anti-slavery-act/" target="_blank" rel="noopener">here</a>.</p> <hr /> <h3><strong>INEOS Ltd’s UK Tax Strategy</strong></h3> <p>INEOS regards publication of this tax strategy as fulfilling its obligations under Schedule 19 of the Finance Act 2016 to publish its UK Group Tax Strategy in the year to 31 December 2023.</p> <p>This tax strategy applies to all UK taxes applicable to the UK subsidiary undertakings (the ‘UK Group’) of INEOS Ltd, the UK tax resident relevant body heading up the INEOS Group companies.</p> <p><strong>Our approach to risk management and governance arrangements in relation to UK taxation</strong></p> <p>As a large multi-national organisation, with 36 different businesses and operations in 29 countries as well as consumer brands and Sports interests, the UK Group is exposed to a variety of tax risks:</p> <ul> <li>Tax compliance and reporting risks including risks associated with compliance failures such as submission of late or inaccurate returns, the failure to submit claims and elections on time or where systems and processes are not robust enough to support tax compliance and reporting requirements.</li> <li>Transactional risks being those risks associated with undertaking transactions without appropriate consideration of the potential tax consequences or where advice taken is not correctly implemented.</li> <li>Reputational risk looking beyond purely financial risk, to the wider impact tax risk may have on our relationships with tax and other authorities, our customers and the general public.</li> </ul> <p>The UK Group looks to manage these risks in the same way as any other operational risks, with each business taking the lead role in identifying, managing and monitoring risks within their businesses, with support and oversight by Group Tax.</p> <p>The UK Group has a zero tolerance on tax evasion including the activities which facilitate it and is committed to ensuring that its businesses meet the obligations of the UK Corporate Criminal Offence legislation.</p> <p>Responsibility for the tax strategy and governance ultimately sits with the Chief Financial Officer with day to day responsibility sitting with the Group Head of Tax, who reports to the CFO.</p> <p><strong>Attitude of the UK Group towards tax planning (so far as affecting UK taxation)</strong></p> <p>The UK Group recognises that it has a responsibility to pay the tax legally due in any territory.</p> <p>The UK Group may utilise tax incentives or opportunities for tax efficiencies where these are aligned with the intended policy objectives of the governments introducing those incentives and, in particular, where they are aligned with business and operational objectives.</p> <p>Group Tax may seek external advice in relation to tax planning or areas of complexity or uncertainty.</p> <p><strong>Level of risk in relation to UK taxation that the UK Group is prepared to accept</strong></p> <p>The Group’s appetite for tax risk is consistent with a desire to achieve certainty in our tax affairs The UK Group does not engage in artificial transactions in order to reduce UK tax.</p> <p>The UK Group will always be transparent with regards to any filing position taken where there may be uncertainty as to the application and interpretation of tax law.</p> <p><strong>Approach of the UK Group towards its dealings with HMRC</strong></p> <p>The UK Group is committed to maintaining openness and transparency in its approach to dealing with the Tax Authorities and complies with all relevant legal disclosure and approval requirements.</p> <p>The UK Group’s aim is to avoid unnecessary disputes with HMRC and seeks to achieve this through regular face to face meetings with HMRC in order to seek agreement proactively and collaboratively on areas of uncertainly where appropriate.</p> <p><strong>Date Published: Dec 2023</strong></p> </div> </div> </div> </main> <footer class="c-site-footer"> <div 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