I first published this a year or so ago, but think it worth another outing today: I came across section 32 of the Finance Act
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The Guardian has reported that: Facebook will pay millions of pounds more in UK tax after approving fundamental changes to its corporate structure in Europe.
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I am grateful to Jolyon Maugham for noticing an issue in one of the many publications put out by HMRC this week; the plethora presumably
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The New Economics Foundation podcast features me talking about Google and tax today. You can hear it here. My thanks to NEF for inviting me.

I am one of sixteen authors to have contributed chapters to this new book: Available here and elsewhere, no doubt. My contribution is on country-by-country reporting.
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HMRC have published the results of a survey that they have undertaken on people’s attitudes towards tax avoidance this morning. This is, perhaps, the most
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I have long argued that tax abuse results in messed up markets where abnormal behaviour has to take place to compensate for the absurdity of
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I was on BBC Worldwide yesterday discussing Google and country-by-country reporting It can be seen here  

Google’s tax affairs have been bad for Google and they look unlikely to do anything about it. They’ve been worse for George Osborne, and he
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