According to WH Smith's 2017 annual report, viewed by Ethical Consumer in August 2018, the company's two executive directors, Stephen Clarke and Robert Moorhead, received payments totalling £3.7 million and £2.5 million, respectively. Ethical Consumer considered payments over £1 million to be excessive. WH Smith therefore lost half a mark under Anti-Social Finance.

Reference:

2017 annual report (16 August 2018)

In August 2018 Ethical Consumer viewed WH Smith's list of subsidiaries in its annual report. According to this list the company had multiple subsidiaries in jurisdictions considered by Ethical Consumer to be tax havens at the time of writing, including Jersey, Ireland, the Netherlands, Singapore and Hong Kong.
Most of these companies were listed as retailing, one was involved in product sourcing and another was dormant. These subsidiaries were therefore considered to be low risk for likely use of tax avoidance strategies.
The company published no country-by-country financial information.
Since the company was last researched in 2016, it appeared to have closed its Cayman Islands-based finance subsidiary.
This story is for information only.

Reference:

2017 annual report (16 August 2018)