In November 2020, Ethical Consumer viewed A.G. Barr’s family tree on the corporate database hoovers.com. The family tree listed one subsidiary (Group Rubicon Ltd) based in Jersey, considered by Ethical Consumer to be a tax haven at the time of writing. All the other subsidiaries were in the UK.
The subsidiary was also a holding company, and therefore at high risk of being used for tax avoidance. As this was the only subsidiary based in a tax haven, however, A. G. Barr was not marked down in this category.

Reference:

Generic Hoovers ref (2020)

In November 2020, Ethical Consumer checked AG Barr's 2020 Annual Report. No director had received over £1million in remuneration. The highest paid received £739,000 for the year ended 25 January 2020.

Reference:

AR 2020 (2020)