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Tax havens & company tax
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Exclusive: Guardian understands that Alistair Darling has a hit list of UK and international banks which he will invite to sign his new code of conduct on tax
- Multinationals to be forced to reveal tax bills
- Hedge funds in Cayman Islands withdraw from UK banks
- Brown: tax havens must end culture of secrecy
- Brown backs new global assault on tax avoidance
- Brown: beginning of the end for tax havens
- Investigators angry at curb on anti-avoidance powers
- Budget 2009: clampdown on tax avoidance schemes to raise £4bn
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President has outlined moves to crack down on American companies and individuals' use of overseas tax shelters and rewriting the tax code to encourage companies to invest in the US
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Credit Suisse customers offered choice of financial details being revealed to US authorities or having cash returned
- Blacklisted tax havens agree to implement OECD disclosure rules
- Switzerland starts retreat over banking secrecy and tax evasion
- G20 declares door shut on tax havens
- OECD renews attack on Switzerland's banking secrecy
- G20: Goodbye to tax havens – almost
- Comment: The work starts here
- Comment: Tax havens must let in the light
- Graphic: How tax havens have shifted (pdf)
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Barclays
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Dismissed banker claims to have been made redundant after raising issues relating to bank's tax avoidance schemes- How Matthew Oakeshott told their lordships what we couldn't
- New whistleblower claims over £1bn Barclays tax deals
- What the secret Barclays documents mean
- Macho poker bets, summary sackings and an 'electric chair'
- Editorial: The bank, the judge, the secret
- Nils Pratley: Why bank wants to keep secrets
- Revenue investigates tax mole claims
- Fear, revenge and ingenious tax deals – life on the top floor
- Whistleblower's words
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Internal bank memos about alleged tax avoidance were withdrawn from Guardian website after lawyers obtained emergency temporary injunction
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Tax gap blog
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Richard Brooks: At least 90 tax avoidance 'promoters' are under investigation, meaning the problem is bigger than we thought
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The Liberal Democrat shadow chancellor replies to comments left on his article about corporate tax avoidance
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The organisation's permanent secretary, Dave Hartnett, responds to the Guardian's revelations of tax avoidance among Britain's banks
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Day one
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British public left to plug hole in public finances due to companies' secretive tax arrangements
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HM Revenue & Customs released a vague and out-of-date figure and say updates are highly problematic
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How drinks giants spirited away Johnnie Walker label from UK tax liabilities by a technique known as outward domestication
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Editorial: The tax-avoidance game represents the triumph of technical proficiency over social responsibility
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Tax gap blog: The intensely political debate at the heart of the tax gap
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Day two
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The second day of a Guardian special investigation into the 'tax gap': the billions lost to company tax avoidance schemes - and we all foot the bill
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The title to more than 40 GlaxoSmithKline trademarks went to a factory in Puerto Rico
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The rights to the top-selling AstraZeneca drugs placed in a tax haven in Puerto Rico include those for Zomig
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Ownership of the iconic scallop sign has migrated to a Swiss tax haven
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Vincent Cable: The shocking scale of systematic corporate tax avoidance strikes a particularly ugly note in these straitened times
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George Monbiot: The government couldn't revitalise this rotten system even if it wanted to. It's down to us - and we can learn from the US
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Tax gap blog: With 700 multinationals under its jurisdiction open to transfer pricing manipulation, HM Revenue and Customs must maintain high policing levels
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Responses from leading business people, politicians and activists to the Guardian investigation
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Day three
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On the third day of the Guardian's special investigation we uncover how WPP went to Luxembourg (twice)
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Outcome of US court case could lead to information sharing on tax loopholes
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Tax gap blog: The Laborist blogger draws conclusions about the TaxPayers' Alliance's stance on avoidance
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Letters: The arduousness of the task that you have had to undertake to establish this basic information has no place in an open society
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Day four
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Prime minister expects countries to begin releasing information on tax dodgers once US case resolved
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The transfer of Walkers crisps to a foreign subsidiary has cost UK millions
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Gordon Brown raises sceptre of Switzerland in parliament in bid to reassure critics he will act against tax avoidance
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Anne Redston: It is nonsense to defend tax avoidance by arguing that rewards are reaped by tomorrow's pensioners
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William Brittain-Catlin: Convoluted networks of tax havens became a model for the abstract financial wizadry that led to the current crisis
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Tax gap blog: Widespread tax avoidance means no bank could promise only to invest in companies that don't avoid tax in all countries rather than just in the least developed nations
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Letters: It's great to see you shine your spotlight at some of the corruption of big business
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Day five
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Taxman Dave Hartnett has just 600 staff handling 700 groups of companies at the Inland Revenue
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Roger Jenkins is said to earn more than £40m heading the Barclays tax team
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Interactive: David Leigh talks through the details of a deal between the Irish gas board and Barclays that deprived the British exchequer of £30m
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Tax gap blog: The shortage of tax investigators is a real problem - and it's getting worse. Stop firing and start hiring, a union says
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Letters: I hope that the executives of these companies are conspicuous by their absence from the next honours list
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Day six
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Project Toms was one of the most notable tax avoidance schemes peddled by the big international accountancy firms
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KPMG, PWC, E&Y and Deloitte behind almost half of all known tax avoidance schemes, says Revenue
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Money was loaned to specially created trusts, and the resultant IOUs were traded to banks at an apparent loss
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Letters: As I understand it, tax avoidance schemes are not initiated by the companies themselves, but by accountants
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Day seven
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Boots the Chemist has taken its headquarters from Nottingham to the canton of Zug, Switzerland
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A tribunal is looking into the way high-street retailer Dixons uses the Isle of Man for tax avoidance
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Interactive: David Leigh talks you through how the electronics giant has made the most of tax havens
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Michael Devereux: Rather than knock firms for minimising their tax bills, we should focus on reforming the rules
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Editorial: It has been called the 'ugliest chapter in global economic affairs since slavery'
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Tax gap blog: An idea for getting money back from the banks via the tax system and clamping down on bonuses at the same time
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Letters: We must no longer let corporations hide behind the weasely distinction between 'avoidance' and 'evasion'
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Day eight
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Firms say they have emigrated to Ireland to escape Britain's tax net, but staffing levels raise questions
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Firms who have emigrated to Ireland to escape Britain's tax
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Rules allowing 'freedom of establishment' anywhere in EU easily exploited by larger companies
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Letters: Multinationals' tax avoidance reflects a gaping chasm in the funds to fight global poverty
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Day nine
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Bank disguised loans to American financial institutions as commercial investments, says Treasury
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Denis MacShane: The battle on tax dodgers should begin with lifting the lid on the secrecy of money ownership
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Day 10
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Bank disputes accusations as further loans to banks and insurers come to light
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Prem Sikka: 'Transfer pricing' is the biggest tax avoidance scheme of all. The government must insist on companies being more transparent
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Response: We believe in privacy, and our approach encourages a high degree of taxpayer honesty, says Urs Roth
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Day 11
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A Caribbean paradise ... operated in secret. A top Swiss banker turned whistleblower says he has the evidence
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Chancellor promises further action when challenged by MPs over allegations of corporate tax avoidance
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One of the more fascinating sets of records disclosed by Rudolf Elmer is, he says, the confidential investor list of an offshore fund run by the Carlyle Group
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It's time to look at whether tax inspectors are driving a hard enough bargain with corporations to settle 'transfer pricing' investigations
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Video (2min 01sec): The Guardian interviews Rudolf Elmer at his hideaway in Mauritius
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Letters: There was a time when British business was regarded as a bastion of integrity
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Day 12
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The government has failed to enforce disclosure rules in the Companies Act
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Will Hutton: Neoconservatism has collapsed. The need for the state should now be evident to all - and that includes big companies
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Nowadays it is rare for big business to see payment of taxes as an explicit social duty
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'What you are doing is one of the primary reasons for papers to exist. Keep up the good work'
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Background
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Video
(3min 42sec):
Investigations editor David Leigh tells the story of the Guardian exposures he has handled and the reasons behind the tax gap project
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New interactive survey reveals variations in the corporation tax bills for Britain's leading companies
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Tax gap blog: How we measure up
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Polly Toynbee: Delving into the truth of corporate taxes has taken our Guardian team months. What they have found is truly shocking
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The world of tax is full of confusing technical terms. Here are the most important and what the Guardian means by them
Latest multimedia
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Johnnie Walker: How a Scotch went Dutch
The unlikely journey of one of the world's most famous whisky brands -
Interactive: What they make, what they pay
Our database shows the phenomenal profits generated by the FTSE 100 companies during a four-year boom -
David Leigh: my life as an investigative journalist
Investigations editor on the reasons behind the paper's tax gap investigation
