Due to unprecedented market volatility which is driving significant increases in our part-exchange prices, all valuations are currently being conducted in store only.

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We temporarily store your details to verify your part-exchange appraisal, we will only market you additional offers if requested. You can read our privacy notice here

Terms and Conditions

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Your PX Plus valuation assumes that your vehicle is in clean condition with service history. All vehicles will be subject to on-site appraisal. We reserve the right to adjust the valuation upon appraisal. Valuation not applicable to web specials.

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The Trade Centre Group Tax Strategy


This tax strategy document sets out the policy and approach taken by Bailey Family Investments PLC and its subsidiary undertakings, including The Trade Centre Group PLC (together “the group”) in conducting its tax affairs, and is published in compliance with Paragraph 16(2) of Schedule 19 of the Finance Act 2016.

The group operates solely in the UK and retails used motor vehicles and ancillary products from its 7 stores in England and Wales.

Tax governance and risk management

The group has clear tax management processes and procedures designed to ensure that tax governance is appropriate, with accountability for the tax strategy resting with the Board of Directors. The Finance Director has overall responsibility for the delivery of the strategy.

The group is committed to complying with all applicable tax laws and financial reporting requirements.  Our approach to tax risk management incorporates processes and procedures which aim to minimise risks and identify areas of non-compliance.

Attitude to tax planning

The group seeks to maximise the tax efficiency of business transactions, including taking advantage of available tax incentives and exemptions, whilst meeting its legal obligations and ethical standards.  The group does not undertake tax planning which HM Revenue & Customs consider to be aggressive, and the group is not involved in the implementation of any schemes which are notifiable under the Disclosure of Tax Avoidance Schemes (DOTAS) legislation.

Level of tax risk accepted

The Group does not operate limits in terms of levels of acceptable risk but assesses tax risks for projects and operating transactions on a case-by-case basis. The group considers that it has a low tax risk appetite.

Relationship with tax authorities

The group engages with HMRC in an open, honest and collaborative manner in relation to all tax matters.  Returns are submitted and information requests are replied to in a timely manner.  We seek to ensure that the right amount of tax is paid at the right time.  Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practical.


This document is reviewed annually by the Finance Director and is subsequently approved by the Board of Directors.

References to tax include all forms of direct or indirect tax charges paid by the group including corporation tax, VAT, payroll taxes and stamp duty land tax.  The tax strategy applies to all entities within the group as well as all directors and employees whose actions or responsibilities impact on the management of tax.

Last updated and approved on 30 November 2021.