Legal Notices and Policies
The contents of the website are copyright © Leyland Trucks Ltd (or DAF Trucks N.V. subsidiaries where so indicated and/or its licensors), All Rights Reserved.
Vehicle models, drawings, photographs, images, texts, video sequences, with or without sound, and other documents posted on the current Internet site are subject to industrial and/or intellectual property laws and, as such, are the property of Leyland Trucks. However some parts of the web site contain images that are subject to the copyright rights of their providers. The items referred to in this paragraph may be copied for private use.
Taken together, the presentation and content of this site constitute a work of intellectual property belonging to Leyland Trucks and, as such, are protected by the laws currently in force. No reproduction and/or representation, be it whole or in part, may be made of this site without the prior, written permission of Leyland Trucks.
Information on the web site, including but not limited to, text, images and sound, may not, except for strictly private purposes or where otherwise indicated, be reproduced, transferred, distributed or stored without prior written permission by Leyland Trucks. Modifications to the contents of the web site are expressly prohibited.
Unless otherwise indicated, on the web site displayed slogans, marks, corporate logos and emblems, such as, for instance, the symbols shown below are subject to the trademark rights of Leyland Trucks, DAF Trucks N.V. and/or PACCAR Inc (or its subsidiaries). All reproduction, use and/or modification made without the prior written permission of the party entitled, is liable to constitute an infringement of copyright.
No Warranties or Representations
Information on this web site is provided "as is". In no event will Leyland Trucks be liable to any party or any direct, indirect, special or other consequential damages for any use of this web site, or on any other hyper linked web site, including, without limitation, any lost profits, business interruption, loss of programs or other data on your information handling system or otherwise, even if we are expressly advised of the possibility of such damages.
Leyland Trucks makes no warranties and/or representations whatsoever about any other web site which you may access through this one. Such are provided only as a convenience and does not mean that Leyland Trucks endorses or accepts any responsibility for the contents or the use of such web site. In addition, it is up to you to take precautions and to ensure that whatever you select for your use is free of such items as viruses, worms, Trojan horses and other items of a destructive nature.
Leyland Trucks has used all reasonable endeavors to ensure that material contained on this web-site was correct at the time the page was created and last modified. However Leyland Trucks gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material, but instead the user should check for confirmation with the originating or authorizing department of Leyland Trucks or your local dealer.
Leyland Trucks reserves the right at any time to make changes in this web site as it deems appropriate without prior notification or obligation.
Information that is published on the web site may contain references or cross references to Leyland products, services etc. that are not announced or available in your country. The accuracy of such information cannot be guaranteed, particularly since this information is subject to change, specific requirements or availability and such references do not imply that the Leyland Trucks intends to announce such products, services etc. in your country. Contact your local dealer for complete details regarding the products, services etc. which may be available to you and for ordering.
Comments, questions or suggestions
Please note that any information, unsolicited suggestions, ideas or other submissions will be deemed not to be confidential and non-proprietary. By sending any information or material, you grant Leyland Trucks an unrestricted, irrevocable license to use, reproduce, display, perform, modify, transmit and distribute those materials or information, and you also agree that Leyland Trucks are free to use any ideas, concepts, know-how or techniques that you send us for any purpose.
Specific software available on the website
Any software that may be available to download from this web site (the "Software") is the copyrighted work of DAF Trucks N.V. (or any of it’s subsidiaries) and/or it’s suppliers.
Use of the Software is governed by the terms of the end user license agreement, if any, which accompanies or is included with the Software ("License Agreement"). Unless otherwise follows from the License Agreement, the Software is made available for downloading solely for use by end users. Any reproduction or redistribution of the Software not in accordance with the License Agreement may result in civil and criminal penalties.
Without limiting the foregoing, copying or reproduction of the software to any other server or location for further reproduction or redistribution is expressly prohibited.The Software is warranted, if at all, only according to the terms of the license agreement, except as warranted in the license agreement, DAF Trucks N.V. hereby disclaims all warranties and conditions with regard to the software, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement.
Leyland Trucks Tax Strategy for the year ended 31 December 2023
This strategy applies to the group of companies headed by PACCAR Trucks UK Ltd in accordance with paragraph 19 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 ‘Leyland Trucks’ or ‘the group’ are to all these entities.
This strategy applies from the date of publication until it is superseded. 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 Leyland Trucks has legal responsibilities.
Leyland Trucks is committed to conduct its tax affairs in a way which is consistent with the PACCAR Principles of Conduct, namely:
PACCAR conducts business so as to reflect the highest ethical standards, fulfil our legal obligations, and meet our social responsibilities. We strive to gain the favourable regard of customers, shareholders, employees, governments, and the general public through superior performance and effective communications.
Over the years PACCAR, through its commitment to integrity and honesty demonstrated by PACCAR’s directors, officers and employees, has earned a reputation for adhering to the law and maintaining the highest level of honest and ethical conduct.
Leyland Trucks operates a system of tax risk assessment and controls as part of the overall internal control framework which is in place and compliant with SOX regulations. The ongoing management of this framework is the responsibility of the Leyland Trucks Internal Control Co-ordinator and regularly reviewed by the Leyland Trucks Controller.
Leyland Trucks takes diligent professional care and judgment when assessing tax risks and seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring the processes which could materially affect its compliance with tax obligations are well controlled.
Appropriate training is carried out for staff who manage or process matters which have tax implications. Where there is uncertainty as to the application or interpretation of tax law, appropriate advice is taken from third party advisors.
Attitude towards tax planning and level of risk
Leyland Trucks’ attitude to tax planning is consistent with the PACCAR Principles of Conduct set out above. When entering into commercial transactions, Leyland Trucks will use incentives, reliefs and exemptions in line with, and in the spirit of, tax legislation. It will not use them for purposes which are knowingly contradictory to the intent of the legislation.
The level of risk which Leyland Trucks accepts in relation to UK taxation is kept low by performing an assessment of tax risks with reference to the potential impact and likelihood of each risk. Appropriate controls or risk responses are then applied to each risk in order to maintain a low risk environment. At all times Leyland Trucks seeks to comply fully with its regulatory and other obligations. Leyland Trucks acts in a way which upholds its corporate reputation.
Relationship with HMRC
Leyland Trucks is committed to the principles of openness and transparency in dealing with HMRC.
When appropriate, Leyland Trucks ensures that HMRC is kept aware of significant transactions and changes in its business and seeks to engage in early dialogue with HMRC on any tax issues that arise.
When submitting tax computations and returns to HMRC, Leyland Trucks commits to make fair, accurate and timely disclosure, and respond to queries and information requests in a timely fashion. 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
Published 4th December 2023