Q&A: Offshore tax evasion clampdown

Proposals shift burden of proof to individuals

Starbucks moves Europe HQ to London

Relocation means coffee chain will pay more tax

Osborne tightens net around tax evaders

Proposals mean HMRC would no longer have to prove intent

Merryn Sommerset Webb

Inheritance should be a tax on the living

A gift tax would be a very kind policy

Example of new tax statements
©HM Treasury

Osborne publishes new tax statements

Forms will disclose how much tax individuals paid and where it went

Credit Suisse adds $477m charge for probe

Swiss bank makes extra provision for possible US fines

Caterpillar probe shifts focus to tax code

Senators question investigation into machinery maker

Lenders seek to ease bank tax burden

Government may shift levy on to foreign institutions

Japan poised to widen corporate tax base

Corporate tax rate is about 36 per cent, but few companies pay

Internet groups face global tax crackdown

OECD to tackle avoidance within digital economy

EU widens tax sweeteners probe

Luxembourg ordered to reveal promises made to specific companies

Pensions revolution casts pall on insurers

Warnings over £12bn annuity market

Osborne targets tax avoiders

Chancellor demands £4bn of upfront payments

Osborne targets tax avoiders

Chancellor demands £4bn of upfront payments

Upmarket property ripe for raiding

Taxes rise on company-owned properties

Q&A: Childcare voucher scheme

Budget measure to help pay for professional care

Tax implications for same-sex partners

Equal marriage law about to come into effect

Bayern Munich boss sentenced for tax evasion

HMRC investigations raise £110m extra CGT

Receipts from underpayments up by a third in 2012/13

Rich investors protest against tax rules

Users of avoidance schemes to pay up front in disputes