Owen Jones’ column in theIndependent this morning contains an interesting idea: Perhaps we should take [Google's Eric] Schmidt’s “aspiration” to do the right thing at face value. But if Mr Schmidt is anything like me, he might need a bit of outside assistance to achieve his aspirations. So, how about we legislate to crack down
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This is just out: Thanks to @Naomi_Fowler for producing this. For other Taxcasts go to http://www.tackletaxhavens.com/taxcast

Corporate Watch have published the latest work to reveal a company using debt financing to shift all their profits out of the UK. As they note: This is Global, the UK’s biggest commercial radio company with stations including Heart, Capital and Classic FM, has not paid any UK corporation tax in the last five years, after sending more than £200 million through
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David Gauke, the Exchequer Secretary, and I have not always had a harmonious relationship. In fact, on occasion he’s been pretty robust when making comment about my work, and I think it’s fair to say I have reciprocated. So, I admit I enjoyed this, just received: I make no further comment.

There was a lengthy debate on the General Anti-Abuse Rule in the House of Commons on Wednesday. I’m grateful to Michael Meacher MP, Kelvin Hopkins MP and Caroline Lucas MP all making interventions in support of my general anti-avoidance principle and for my work on the tax gap, but that’s not the issue of concern right now. What was pleasing was
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I wrote an alternative to the government’s proposed General Anti-Abuse Rule last year, which was tabled by Michael Meacher MP as the General Anti-Tax Avoidance Principle Bill. It did, like most private member’s bills, fail. However, Michael has tabled the entire bill as an amendment to this year’s Finance Act for discussion tomorrow, and I’m delighted that Carline Lucas has supported him in
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It seems some people are surprised that I have had anything good to say about the proposed General Anti-Abuse Rule and the Guidance notes, announced yesterday. They miss the point. As I said to the House of Lords Economic Affairs Committee in January (page 88): The Exchequer Secretary was surprised that I welcomed Graham Aaronson’s report in November 2011, I
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I have already received several comments challenging my view that the world of tax avoidance has been changed for good by the publication of new GAAR Guidance, issued by HMRC this afternoon and approved by the Interim GAAR Advisory panel, of which I was a member. Those who think I’m wrong have clearly not read
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The opinion that taxation is theft is now officially and even legally considered to be an extreme view. I can say this based on the new Guidance Notes to the General Anti-Abuse Rule, issued today. When discussing what are reasonable views in Part C of the Guidance Notes it is said that: [S]ome individuals may hold extreme views. 
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