UK Tax Strategy 2023

Dar Al-Handasah Consultants Shair and Partners Holdings Ltd (the "Company") is the ultimate parent company for the Sidara group of companies (the "Sidara "). Sidara is a privately owned international professional services firm, underpinned by specialist brands, dedicated to the planning, design, engineering and project management of facilities, installations and structures that contribute to the sustainable advance of communities worldwide.

Sidara complies with tax law and practices in the UK and all of the territories in which it operates. We regard compliance to mean paying the right amount of tax in the right place at the right time; disclosing all relevant facts and circumstances to the tax authorities; claiming reliefs and incentives where available and operating in line with the commitments of this strategy.

Sidara regards the publication of the following strategy statement as satisfying the UK statutory obligation under Para 16(2), Schedule 19, Finance Act 2016 for the UK subsidiary groups and qualifying UK companies identified below:

UK subsidiary groups

Currie & Brown International Ltd and its UK subsidiaries
Sweet Group Ltd and its UK subsidiaries
Perkins + Will UK, Ltd and its UK subsidiaries including:
Portland Design Associates Ltd
Dar Al-Handasah (UK) Ltd, and its UK subsidiaries including:
The Penspen Group Ltd and its UK subsidiaries
Dar Al-Handasah Project Finance Holdings Ltd and its UK subsidiaries
IPA Advisory Limited and its UK subsidiary

Other UK qualifying companies

Dar Plus Ltd
Dar 150 Holborn Development Ltd
Maffeis Engineering (UK) Ltd
Landrum & Brown UK Ltd
Elementa Consulting Ltd
Dar Group (U.K.) Ltd
Dar Group Ltd
Dar International Ltd
Dar RE Finance Co Ltd
Dar RE Lease Co Ltd
Currie & Brown Holdings (UK) Ltd
150 Holborn Operations Ltd

Attitude toward tax planning

When structuring our commercial activities we consider, among other factors, the tax laws of the countries in which we operate. Our objectives are to maximise shareholder value, whilst maintaining our reputation as a responsible taxpayer. Any tax planning is underpinned by commercial and economic substance as well as having regard to the potential impact on our reputation and broader goals. All planning undertaken is therefore done for commercially justifiable reasons and we do not enter into planning that is contrived or artificial.

Where tax legislation is not clear-cut, or new changes are introduced, we seek external advice, where appropriate, in order to support any positions taken. This enables us to ensure that we remain compliant with our obligations globally and that our tax risk is kept within acceptable levels.