Terms of Service

These terms (the “terms”) apply to your use of our website at www.kobaltmusic.com (the “website”). Please read these terms carefully and ensure that you understand them before you start to use the website. By accessing and using the website, you confirm that you have read, understood, and accept these terms and that you agree to abide by them and any changes made to them from time to time. If you do not agree to these terms, you must not use the website.

This website is owned and operated by, or on behalf of, Kobalt Music Group Limited (“we” or “us”). We are registered in England and Wales under company number 04018752 and our registered office is at 120 Moorgate, London EC2M 7EB, United Kingdom. Our VAT registration number is GB774150334.

We are the owner or the licensee of all intellectual property rights in the website, and in the material published on it. In these terms, “intellectual property rights” means patents, registered and unregistered trademarks and service marks, domain names, registered designs and design rights, copyright (including such rights in computer software and databases), rights in performances, database rights and moral rights (in each case for the full period thereof and extensions, revivals and renewals thereof), applications for the foregoing and the right to apply for any of the foregoing anywhere in the world, and all similar rights anywhere in the world including those subsisting in inventions, designs, drawings and computer programs. If you acquire any rights in or to the website, you hereby agree to assign those rights, on a worldwide basis, to us and unconditionally and irrevocably to waive all moral rights you may have acquired in the website.

Except as expressly provided in these terms, we do not grant any express or implied right to you to use the materials or information made available to you through the website and nothing in these terms shall be construed as an assignment of any intellectual property rights in or to such materials or information. All our rights are hereby expressly reserved.

You may download, save and print extracts from the website for your personal reference only but specifically excluding audio and video tracks which are made available for streaming for personal use only. All such use is subject to the following conditions: (a) the material and information may only be used for your personal and non-commercial purposes; (b) the material and information shall not be reproduced, republished, redistributed or included in any other work or publication in any medium; (c) the material and information may not be modified or altered in any way; (d) the material and information may not be distributed or sold to any third party; (e) you may not remove any copyright or other proprietary notices contained in the material or the information; (f) you may not frame or link (including deep link) to this website or any of the material included on the website.

You may use the website for lawful purposes only. You must not use the website in any way that breaches any local, national or international law or regulation or licence which is applicable to you, or which is in any way unlawful or fraudulent.

We aim to update the website regularly, and may change the content at any time. If the need arises, we may suspend access to the website, or close it indefinitely, without notice. In addition, we do not warrant that the functions or materials on, or access from, this website shall be uninterrupted or free from errors.

We take reasonable care to ensure that the website is free of computer viruses and other damaging content but cannot guarantee that your use of the website will not cause damage to your computer. You should ensure that you have suitable equipment and security and virus protection in place before using the website.

You must not misuse the website by knowingly introducing viruses, or other damaging content which is malicious or technologically harmful. You must not attempt to gain unauthorised access to our website, the server on which our website is stored or any server computer or database connected to our website.

We do not warrant that the information on the website is accurate, complete or up to date or that it does not infringe the rights of any third party. Therefore, except as expressly provided in these terms, the website and all materials and information provided through it are provided on an “as is” basis without warranty of any kind, either express or implied (whether by common law, custom, statute or otherwise) and all other conditions, statements and warranties (including, but not limited to, any implied warranty of the fitness for a particular purpose of the website or that your use of the website will not infringe the rights of any third party) are hereby excluded to the fullest amount permissible by law. Without limiting the foregoing, we make no warranty that the website and all materials and information provided through it will meet your requirements. Therefore we advise you to check any materials or information provided to you through the website as any reliance that you place on the accuracy, completeness, currency or reliability of that information is at your own risk. Commentary and other materials posted on the website are not intended to amount to advice on which reliance should be placed. We therefore disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to this website, or by anyone who may be informed of any of its contents.

This website may contain links to websites and microsites operated by third parties that are not under our control and are provided to you for your convenience only. We make no warranties or representations whatsoever about any other website which you may access through this website or any services that they may provide. Without limiting the foregoing, these sites are in no way approved, vetted, checked or endorsed by us and you agree that we shall not be responsible or in any way liable for the content, accuracy, compliance with relevant laws or accessibility of any information, data, advice or statements or for the quality of any products or services available on such sites. If you choose to access a website beyond our control, you do so at your own risk. In addition, use of any such third party website or microsite may be subject to your acceptance of additional terms and conditions. We will not be liable for (1) any economic loss or damage (including loss of profit, revenue, business, contract, goodwill, or other financial loss) or (2) any special, indirect or consequential loss or damage however caused arising out of or in connection with the website.

We do not exclude or restrict our liability for death or personal injury resulting from our negligence or that of our agents, or for fraudulent misrepresentation made by us to you, in relation to the website. In addition, nothing in these terms shall exclude, restrict or limit any other liability that may not be limited or excluded by law.

We may collect certain information about you via the website. We will only use any personal information that we may collect about you in accordance with our privacy policy and our cookies policy. These policies form an essential part of these terms and it is important that you read them. By accepting these terms you acknowledge that you have read, understood the terms of our Privacy Policy and Cookie Policy and the use of personal information described in both policies.

Kobalt Music Group Ltd - Tax Strategy for the Year Ended 30 June 2024

This tax strategy is published in accordance with the UK legal requirements set out in Schedule 19 of the Finance Act 2016. It outlines Kobalt’s approach to the administration of tax and the management of tax risks.

The approach of the group to risk management and governance arrangements in relation to UK taxation

Qualified staff within Kobalt are responsible for understanding the tax implications of the group’s activities and ensuring that tax risks are identified and addressed.

Where risks or areas of genuine uncertainty are identified, external advice may be sought and/or appropriate disclosures may be made to HMRC. We consider the tax implications of any major business decision we make, to ensure that we continue to comply with applicable tax laws as the business grows and develops. We also ensure that we are kept informed of legislative changes in the UK and elsewhere so that we can take appropriate steps to remain compliant.

Responsibility for the group’s tax strategy, tax policies and management of tax risk ultimately rests with the group Chief Financial Officer. Responsibility for implementation rests with the Vice President of Tax and other members of the finance team.

The attitude of the group towards tax planning (so far as affecting UK taxation)

Kobalt does not engage in any artificial tax arrangements. Where tax incentives or exemptions are relevant to Kobalt, we seek to apply them for their intended purpose only.

Kobalt’s affairs are structured so as to achieve our commercial objectives. Where different options exist to meet these commercial objectives, the tax position of these options will be considered, but we do not enter into transactions whose primary purpose is the avoidance of tax. Transactions between Kobalt entities are on an arm’s-length basis and in accordance with OECD principles.

The level of risk in relation to UK taxation that the group is prepared to accept

Kobalt seeks to comply with all relevant tax legislation in the UK and elsewhere. We do not knowingly adopt any position on tax which might be considered contentious. Where appropriate, clearance is sought from HMRC in advance of any transaction which might have a significant element of tax risk.

Approach to dealings with HMRC

Kobalt seeks to maintain amicable and transparent relationships with HMRC and with other tax authorities worldwide.

We aim to respond promptly and constructively to any requests for information from HMRC or other tax authorities.