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Shaw
> Terms and Conditions

About Shaw
  • Shaw supplies carpet, resilient, hardwood, laminate, tile and stone flooring products and synthetic turf to residential and commercial markets worldwide.
  • Shaw is a wholly-owned subsidiary of Berkshire Hathaway, Inc.
Tax Governance
  • Responsibility and accountability for Shaw’s UK tax affairs lies with the Vice President of Taxes of Shaw Industries Group, Inc. (SIG), who reports to the Chief Financial Officer and the Board of Directors. SIG is the parent company of Shaw.
  • Shaw operates a tax control framework which focuses on having a sound control environment, including effective risk identification, communication channels and monitoring of compliance with relevant legislation and guidance and compliance with our UK Tax Strategy.
Tax Risk Management
Shaw is committed to complying with all applicable tax laws. Our strategic aim is to manage our tax affairs responsibly and transparently and in a way that is compatible with the requirements for HMRC’s low risk tax classification by:
  • being open and timely with HMRC about the management of all tax compliance risk
  • raising significant compliance issues, uncertainties and/or irregularities with HMRC as they arise
  • promptly providing full, accurate and helpful answers to HMRC queries
  • providing appropriate resources to deal with all tax obligations
  • maintaining clear accountabilities up to and including the Board for the management of tax compliance risk and tax planning
Attitudes Towards Tax Planning
  • Shaw believes that it should pay the amounts of tax legally due. Shaw engages in appropriate tax planning that supports our business and reflects commercial and economic activity.
  • There will be circumstances where this amount may not be clearly defined, or where alternative approaches may result in differing tax outcomes. We use our best judgment in determining the appropriate course of action, using available tax reliefs and incentives where possible. We do not engage in artificial tax arrangements.
  • External professional advice will be sought to support a tax position or assess tax risk where it is considered appropriate or when a transaction requires specialist knowledge.
Relationship with His Majesty’s Revenue & Customs (“HMRC”)
  • Shaw is committed to the principles of openness and transparency in its approach to dealing with tax authorities. Our goal is that all dealings with the HMRC will be conducted in a collaborative, courteous, and timely manner. Our aim is to achieve early agreement on disputed matters, and to achieve certainty wherever possible. We ensure there is access to relevant information upon HMRC’s request.
This is the UK tax strategy for each UK subgroup, UK qualifying company, UK permanent establishment, and UK partnership within the Shaw group of companies. It was approved by Shaw’s board of directors on 28 October 2025 and published prior to December 31, 2025.

About Shaw

Shaw Industries Group, Inc. is a leader in flooring and other surface solutions designed for residential housing, commercial spaces and outdoor environments. Leveraging strengths in design, innovation and operational excellence, the company takes a people-centered, customer-focused, and growth-minded approach to meet diverse market needs. It creates differentiated customer experiences through its expansive portfolio of brands: Anderson Tuftex, COREtec, Shaw Floors, Patcraft, Philadelphia Commercial, Shaw Contract, Shaw Sports Turf, Shawgrass, Southwest Greens, Watershed Geo and more. Headquartered in Dalton, Georgia, Shaw is a wholly owned subsidiary of Berkshire Hathaway, Inc. with approximately $6 billion in annual sales and 18,000 associates worldwide.

© 2025 Shaw Industries Group, Inc., a Berkshire Hathaway Company

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