Effective Taxation Control and Legislature Review

The assignment provides a comprehensive report on taxable consequences, operational practices, and legal control over corporate and individuals. It determines various operational practices to be effective as per making better ascertainment of operational practices. The report achieves information regarding taxable consequences and techniques to be implicated under incorporated and unincorporated organisations. Ethics are used in bringing effective taxational control and legislature control.

TAXATION

TABLE OF CONTENTS
INTRODUCTION...........................................................................................................................1
TASK 1............................................................................................................................................1
P1.................................................................................................................................................1
1. Company overview..................................................................................................................1
2. Taxation and taxation system..................................................................................................1
3. Direct and indirect taxation system in UK..............................................................................2
4. Taxation legislations in UK and national taxation information...............................................3
M1................................................................................................................................................3
1. Taxation system of countries having close economic/ trade links in UK................................3
2. Interrelationship between two taxation system........................................................................4
Recommendation:........................................................................................................................4
TASK 2............................................................................................................................................4
P2 Taxation liabilities for unincorporated industries...................................................................4
1. defining unincorporated industries..........................................................................................4
2. Characteristics and background...............................................................................................5
3. determining the advantages and disadvantages of unincorporated industries.........................6
4. Analysing the personal taxation and its relevance with sole traders and partnership..............6
M2 Demonstrating models and formula to interpret data about the taxation liabilities for
unincorporated organisation........................................................................................................7
1. Calculating taxable liabilities:.................................................................................................7
2. Models and key terms..............................................................................................................8
TASK 3............................................................................................................................................8
P3 Determining the taxable liabilities for both public and private companies............................8
1. Defining the incorporated organisation such as Ford Motor Plc.............................................8
Determining the characteristics of incorporated industries such as separate entities..................9
Advantages and disadvantages of incorporated industries..........................................................9
Determining the differences between public and private limited companies............................10
Defining the taxation advantages to each company..................................................................10
M3 Determining the taxable liabilities for incorporated organisation.......................................11
TASK 4..........................................................................................................................................11

P4. Evaluating the impact of key legal and ethical constraints.................................................11
Defining ethics...........................................................................................................................11
Analysing nation to nation differences in ethics........................................................................11
Application of ethics constraints consistently across different cultures....................................12
Explaining the key legal and ethical constraints affect an organisation such as unincorporated
and incorporated........................................................................................................................12
M4. Evaluating the impact of key legal and ethical constraints................................................12
Determining the legal constraints as per considering various key aspects................................12
Impacts of legal constraint on the different organisation and individuals.................................13
Evaluating the compliance requirements...................................................................................13
CONCLUSION..............................................................................................................................13
REFERENCES..............................................................................................................................14

INTRODUCTION
Taxation is a process where governmental bodies retain best amount of return to generate
reserves for economic growth and development. However, in accordance with operational
practices where Ford Motor plc is a multinational automotive industry operating activity in
multiple nations which in turn have been reflecting the adequate analysis over the differences in
the legal consequences of each nation. It has its headquarter in Dearborn, Michigan, a suburb of
Detroit. However, there have been determination of various aspects and such as characteristics of
unincorporated and corporate industries as well as operational approaches of the businesses in
retaining the marketable success. Moreover, the project will cover taxation practices performed
under various legislatures, consideration ethics as well as determination of taxable payments by
corporations as well as individual stated in economy.
TASK 1
P1
1. Company overview
Ford Motor Plc is working in various location, it operates in Hungary, UK and US at the
different tax rates. US implicates the higher tax rates on the corporate industries in comparison to
Hungry and UK. As per analysing the taxable consequences where US region operations do not
bring the adequate gains to the firm. There have been losses in all 6 years. Similarly, Hungary is
also not being capable for bringing the company proper returns on their operation. UK have been
denoted as the best operating branch as it brings the better profitable returns to the firm. In the
present report, there will be discussion based on taxation system, legislations, trade blocs as well
as analysis over taxable liabilities of Ford.
2. Taxation and taxation system
Taxation: Taxation is a process through which a taxation authority amends a charge on the
income as well as profits gathered by a concern. It enables the government in collective adequate
amount of reserves which helps in economic development of nation. In accordance with the case
scenario of Ford motor Plc on which it can be said that, there have been various sources of
revenue as well as expenses which differs nation to nation as per the changes in the legislature as
well as governmental policies.
Taxation system: A system where legislative authorities create rules, laws and regulation
which makes mandatory payments of taxes. It is consisting of guidelines, taxable threshold,
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allowances, exemptions, claims etc. features which makes it easy for the person or corporation to
make appropriate payment of taxes.
3. Direct and indirect taxation system in UK
Taxation in UK have been governed and executed under three levels such as central
governmental operations, devolved government as well as under local government. In central
government which is ruled under the HMRC customs that control the income tax, corporate tax,
duties and national insurance operations (Sikka, 2017). In accordance with the operations
performed by the local government in this aspect on which there have been consideration of
using taxes for council tax, on street parking fees etc. Therefore, there have been effective
control over the micro and macro level of operations incurred in the national boundaries. There
have been various taxable consequences which have been differentiated by government as per
direct and indirect taxes such as:
Direct tax: These are the taxes which have levied on the income generated by an
individual of corporation directly. Thus, it includes taxes such as Income tax, inheritance tax,
Corporate tax and national insurance commission.
 Income tax: These are the taxes which are being liable on the personal income
generated by an individual through self-employment or employment.
 Inheritance Tax: These are the taxes which wrere being charged ion the estate
property of a concern.
 Corporate tax: These are the taxes which are applicable on the operating profits
generated by an organisation. In this case, Ford Motor Plc has direct tax legislated
over its profits generated in a year. It is different nation to nation such as UK
charges 20% tax, US at 21% while Hungary at 9% rate of corporate tax.
 National insurance premium: these are a proportionate amount which have been
deducted from the revenue of an individual in relation with giving them the medical
cover.
Indirect tax: These are the taxed which have bene paid by an individual as well as an
organisation indirectly while transacting any good and services. Therefore, it includes taxes such
as sales tax, value added tax, excise duty and custom duty.
 Sales tax: on selling of any product and services in the market there have been
charges collected through businesses.
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 Value added tax: these taxes added in the MRP price of any product and services
that has to be payable by the consumers.
 Excise duty: on importing and exporting any product their government used to
charge excise duty from banks of organisation.
 Custom duty: Shipment of products through air transportation charges taxes from
the banks of organisation.
However, these are the taxes which have been charges on the income generated by a
business or an individual directly or indirectly (Long and Miller, 2017). Therefore, these are the
taxes which have been impacting the adequate outcomes and control over generating effective
amount of reserves for the governmental practices.
4. Taxation legislations in UK and national taxation information
Taxation system in UK have been considering various taxable consequences and
legislations. Thus, there are the rules which have been implicated by the government as per
retaining the better legal control over the taxation system. Legislation have been amended by
HMRC with reference to collect necessary taxes from society.
Uber and Ford has revealed their private public partnership where it can be said that,
Partnership Act 1980 will be applicable to make their contractual agreement with each other.
Therefore, on which the tax will be payable by them on the basis of partnership regulation and
corporate rate tax.
As per considering the legal consequences which have been affecting the operational
aspects of Uber drivers where it can be said that they are not denotes as the self-employed and
have been paid by the National Living Wage of UK (A single ride in London could wind up
costing Uber hundreds of millions of dollars, 2017). Therefore, in order to secure the
employment rights of the driver it has been determined by the UK court to make improvement in
the operational process.
M1
1. Taxation system of countries having close economic/ trade links in UK
As per comparing the UK and US taxation system there have been various differences.
Thus, it can be seen as per the economic development in both the nation the governance of
taxation system has been based on governmental rules and regulations which have been engaged
in awarding the adequate control over operational motives for the businesses as well as for
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individual (Langenmayr and Lester, 2017). In relation with the case of Ford Motor Plc on which
there has been differences in the taxable rates that has been charged over the operations of the
firm in each branch. US is charging 21% of tax while UK charges 20%.
Consideration implicated on national taxation system where countries are member of trade
blocs
In relation with analysing the legal terminology as per the trade practices among the
nations on which UK and US have been engaged in various agreements. Similarly, there have
been creation of such trade blocs which are in order to make it effective for the businesses to
have adequate growth (Kiser and Karceski, 2017). As per considering the operations of NAFTA
(north American free trade agreement) which is being effective and adequate with reference to
make better analysis over the deliverables that has been charged.
2. Interrelationship between two taxation system
As per comparing the taxation system in UK and US where it has been huge changes in the
methods, rates and legislation relevant with the taxation system of both the countries. In US there
have been charge of corporation tax at the rate of 39% as per guidelines presented by OECD
which is the twice of tax paid in UK (Hasseldine, ed., 2017). Therefore, these differences have
been affecting the national economy as per raise in inflation, reducing in employment rates as
well as in effective balance of trades and payments. Moreover, as per considering the case of
Ford Motor Plc on which the frim has been facing differences in the taxes as per the operation of
branches in various locations. Thus, in this case UK has been charging 20% while US as 21%.
Recommendation:
In relation with comparing the taxation system of both nations on which there have been
consideration over the three principles such as simplicity, neutrality and stability. Therefore,
there must be entitlement of three broad methods of taxation such as wealth, consumption and
income. Therefore, there must be appropriate consideration and concerns which would lead the
organisation to manage its financial operation and balancing the payments of taxes.
TASK 2
P2 Taxation liabilities for unincorporated industries
1. defining unincorporated industries
An unincorporated business is that on which there have been influences of various group of
individuals which come across national boundaries. (Farnsworth and Fooks, 2015). These are the
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people who works voluntarily in relation with have been engaged as in contractual agreement,
debts responsibilities as well as contractual obligations. The tax liabilities for this business as
there have to make corporate tax payment may be if they are operating the club, association,
community as well as society. Therefore, the proportionate amount of gains has been retained by
partners will be taxable under the legislative operations as per corporate tax system. For
example: Community interest company have been functioning as Unincorporated business in
UK
2. Characteristics and background
Background:
In accordance with the operational practices of the Community interest company which is
being developed by the UK government as per reinvesting the businesses which are stated in
economy. Social objective of the firm is for developing the economy in the most liable and
favorable manner.
In terms of analysing the characteristics of Community interest company on which there
have been influences various features which are to be understand such as:
Liabilities: this business have been formulated on the basis of operating the services in the
market on the voluntary basis. Therefore, since the organisation is not being registered as the
corporate than they have unlimited liabilities.
Establishment: These are the organisation which have free entrance in the global market
scenario which does not affect the operational motives of the busies in relation with making the
adequate ascertainment of the operational practices (Andries, Gallemore and Jacob, 2017). It
doesn’t bring and legal barriers for these industries to have the entry in the market.
Ongoing governance and regulatory Obligations: In accordance with operational
aspects of these organisation which defines that they work on the voluntary basis thus, due to
that there will not be any legal obligations and regulatory which would affect the operational
practices of the organisations (Andersson, 2017). Along with this, there will be influences of the
government and necessary laws as if the business is being engaged in any unlawful activity.
Tax treatment: there have been several remedies to these organisations which are mainly
dealing in clubs, sports, association have been charged on the corporate tax rates (Jacob and
Michaely, 2017). Thus, these are he rates which will be effective for the firm in retaining the
reserves for government.
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Tax liabilities:
As the business is not registered as corporation on which there have been tax-exemption
awarded to them. Thus, there are several exemptions and claims on which they are beneficiary in
making less taxable payments.
3. determining the advantages and disadvantages of unincorporated industries
In order to analyse the operational advantages and disadvantages of unincorporated
organisation on which there have been various factors which are required to be considered by the
firm such as:
Advantages
 There is no restrictions and obligation
on the entrance and exitances of these
organization
 There will not be any requirement of
registering these organizations.
 It will have lower cost implications
 There will be less liabilities and less
influences of the governmental
legislations
 People can generate higher amount of
profit through operational practices.
Disadvantages
 It does not affect and create the identity
in the market
 There will be improper ascertainment
of creating the costs involved in the
business activities.
 There will be lack of governance and
poor operational practices will result in
inappropriate operational management.
4. Analysing the personal taxation and its relevance with sole traders and partnership
A personal taxation has been referred to the taxes payable on the income generated by their
employment and business. There have been differences in the taxable consequences among sole
trader and partnership owners as on their generated income (Kiser and Karceski, 2017). There
have been influences of various activities such as management of operations in relation with
retaining the adequate market share as well as operating the business activities to have effective
operational governance.
Sole trader: In a sole trading business, there have been taxes payable by the owner over
the generated profit and income through the business operations. Thus, if the business is
functioning on the small-scale operations on which there have been remedied for the government
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in terms of taxes (Farnsworth and Fooks, 2015). Thus, the motive behind such approach is that
the government of any nation have tends to secure their economic growth as well as promoting
the business for retaining the adequate amount of profitability form operations. Legislations such
as sole trader national insurance contribution (NIC) will be helpful in determining the taxable
consequences for business.
Partners: In partnership where individual are operating the business on the basis of their
propionate amount of investments (Langenmayr and Lester, 2017). Thus, they are retaining the
profitability on such basis therefore, in accordance with such operational practices other have
been generation of revenue on which they have to make payment of taxes as per the taxable
threshold determine by the legislative authority. In partnership, taxes are paid by the partners on
their earned income and not by the partnership firms.
M2 Demonstrating models and formula to interpret data about the taxation liabilities for
unincorporated organisation
1. Calculating taxable liabilities:
In relation with measuring the taxable payment over the revenue generated by Henry Ford
which have been ascertained such as:
Particulars Details amount
Gross revenue per annum 3083.33*12 36999.96
Add: Dividends 0 0
Total gross income 37000
Operating expenses
Less: Interest on shares for loan 6999.99*10% 699.999
Less: Interest on double glazing 5000*12% 600
Building society interest 2000
Total taxable income 33700
Less: Taxable threshold
(24001-44273) 33700* 21% 7076.992
Net taxable (income tax) 26623
On the basis of above analysed data base and the determination of taxable income payable
by Henry Ford have been determined. Thus, the threshold has been levied on the basis of revenue
generated such as 37000. Thus, on the basis of which it comes under taxable threshold of 24001
to 44273 therefore, on the basis for which there have been charges of taxes on such income
which is amounted to 7076.99. however, the net taxable income has been payable as 26623.
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2. Models and key terms
There are various issues which are to be considered while making the operational
determination such as:
Personal allowance: these are the taxable remedies which have been presented by the
government as per allowing grants regarding non-taxable income as well as expenses (Long and
Miller, 2017). It includes the expenses made by a person on the child’s education, medical
treatment, house and gas expenses, office to home transportation charges etc. these are the
taxable exemption which are being awarded with the motive to make adequate increment in the
gains and profits of Community interest company.
Capital gains tax: These are the gains which have been generated by an individual or an
organisation ion the basis of selling and purchasing the assets (Andries, Gallemore and Jacob,
2017). However, the transactions have been charged as per capital gain tax operations.
National insurance contributions: These are the legal terms which have been regulated
by the state government in UK (Sikka, 2017). It approaches towards bringing the health and
safety cover to Community interest company.
Inheritance tax: These are legal charges which have been charged by the professionals in
relation with having the rights or possession over a property after the death of the owner
(Langenmayr and Lester, 2017). Thus, in relation with such aspects where it can be said that,
there have been implication of tax at the rate of 40% which is more than the income threshold
stated by the goverenment.
Corporation tax: In accordance with the operations performed by the corporate units where
they have generated income and have generated revenue through such operations (Jacob and
Michaely, 2017). However, on the basis of which there have been payment of taxes as per the
threshold presented by the UK taxation authorities on the Community interest company.
TASK 3
P3 Determining the taxable liabilities for both public and private companies
1. Defining the incorporated organisation such as Ford Motor Plc
An incorporated organisation is and charitable and legal entity designed for non-profit
organisation. It performs operation by selling its ownership or marketable securities in the
business environment. Thus, in this case Ford Motor Plc have been operating the business in
multiple nations such as UK, US and hungry which have also been operating in the various
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market indexes (Hasseldine, ed., 2017). However, there have been major benefits which are
associated with such business is that they can have effective amount of capital gains by selling
the securities among the investors stated in the market.
Determining the characteristics of incorporated industries such as separate entities
In relation with analysing the operational practices of the organisation where it can be said
that there have been various features which are defining the operational activities for the firm
such as:
Liability and risks: As the incorporated organisations can be listed on the national
indexes, they can retain the capital through investors on which they have liabilities for making
them payments on the basis of profits generated by business in a year (Andersson, 2017). Thus,
in accordance with such operational aspects on which it can be said that there are various risks as
per the increase and decrease in the market value of the firm affects the revenue generation for
the long period. On the other side, there are some unlisted incorporate industries which generated
funds through operating activities as well as retaining the marketable gains.
Ownership: It usually operated on the partnership basis. Thus, there have been influences
of various organisational parties such as CEO, board members, auditor which have their
governance in the various operational units (Jacob and Michaely, 2017). Thus, which brings
effective operationally control in each filed where business operates.
Regulations: These are the organisation which are legally liable in terms of making
payment to the taxes over generated income. Therefore, there have been huge influences of the
governmental legislations over the operational practices of such organisation (Farnsworth and
Fooks, 2015). These businesses are liable o maker payment to the corporate taxes, VAT as well
as various duty taxes as per the operational activities.
Advantages and disadvantages of incorporated industries.
Advantages
 There have been benefits of retaining
the appropriate amount of capital
through the investments.
Disadvantages
 If the firm is dissolving, then there
must be first payments to the investors
who has invested their funds in the
operational practices.
 There are comparatively higher
liabilities and risks which are being
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associated with the operational
activities of the firm.
Determining the differences between public and private limited companies
There have bene differences between the public and private companies which could be analysed
as:
Basis Public limited companies Private limited companies
Meaning These are the organisation
which have been owned and
traded publicly.
These are the organisation
which are operating the
business privately.
Number of members There will be requirement of
minimum 7 members to the
operations
There will be requirement of
at least two members to
govern and operate the
activities (Andersson, 2017).
Transaction based on
securities
There will be free transfer of
shares
There will be restricted
transfer of shares.
Example Ford Motor Plc Bentley
Setup-one:
In relation with articulating the operational scenarios of the organisation on which it can be
said that setting up a public limited organisation will be helpful to the business. Therefore, there
have been several benefits such as investment security, number of members as well as large
number of investors.
Defining the taxation advantages to each company
There have been various advantages which are being associated with the operational
practices of both the organisations such as:
Public limited companies: there have been benefits to these organisations as the number
of investors are comparatively high due to investment securities (Hasseldine, ed., 2017). If the
firm in demolishing and getting insolvent on which there would be impact of effective
operational ascertainment of the operations. The influences of government which is
comparatively higher in the operations of Ford Motor Plc.
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Private limited companies: There have been less influences of goverenment on the
operational practices which in turn have been impacting as per making the adequate
ascertainment of the operational gains (Langenmayr and Lester, 2017). Thus, there will be
chances of retaining the higher revenue which in turn will be useful for managing the operations
of Bentley.
M3 Determining the taxable liabilities for incorporated organisation
Trading profits 18000
Property income
18 months @ 500 accruing per month 9000
Capital gain (1 August 2017 disposal) 25000
Less: Gift aid donation (paid 31 March 2017) -5000
47000
corporation tax @ 19% 8930
Net taxable income (corporate tax) 38070
TASK 4
P4. Evaluating the impact of key legal and ethical constraints
Defining ethics
As per considering the taxable ethics where it can be said that there are various rules and
regulation which are required to be followed by businesses as well as individual with relation to
make effective ascertainment of the operational practices. Taxes have been payable by concerns
base o threshold of their generated income and revenue for that period (Kiser and Karceski,
2017). There can be retention of effective marketable gains which would lead the firm in
operating business activities. However, there have been various allowances and remedies which
are being awarded to the professionals in respect with making effective payments of operations.
Analysing nation to nation differences in ethics
There have been differences in the cultural, operational as well as in ethical aspects of each
nation. Therefore, it mainly differs as per the opinion and decision of government with reference
to manage the economy (Andersson, 2017). Ford have been operating in various nations as per
its operations in UK, US and Hungary where it can be said that there have been huge differences
in the ethical terms. The differences can be seen as per the tax rates which have been charged in
each nation
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Application of ethics constraints consistently across different cultures
As per changes seen in the national culture, diversity as well as economy there have been
changes in the operational motives of the taxation authorities (Andries, Gallemore and Jacob,
2017). Therefore, it mainly depends on the ethical operations which are in turn have been
impacting the operational challenges as well as impact to retain the better national growth.
Explaining the key legal and ethical constraints affect an organisation such as unincorporated
and incorporated.
Unincorporated: These firms are not listed and registered that there are less ethical
influences on them (Asongu, 2015). They are liable to make payment of taxes as well as liable to
make better ascertainment of operations in Community interest company.
Incorporated: In accordance with such businesses on which it can be said that, there have
been requirement of making payment to the taxes as the firm has been listed in index
(Farnsworth and Fooks, 2015). Along with this, there have been influences of government as
well as legally they are bound to make disclosure of the financial statement in Ford Motor Plc.
M4. Evaluating the impact of key legal and ethical constraints
Ethical constraints refer to the accurate, assessible and fairly description in managerial
activities of the business. There have been differences in the ethics, laws and regulation as per
considering the legal authorities at regional, national and international level
Regional: Businesses has various ethical taxation responsibilities which they are obliged to
fulfil. These regional taxation responsibilities include estate tax, fuel tax, municipal tax etc.
(Hasseldine, ed., 2017).
National: it defines the interstate transactional fees as well as sales tax, VAT, income tax,
corporate tax etc. These taxes are the ethical and legal responsibilities of an organisation is
required to be fulfilled.
International: it consists of ethics based on international transaction of shares and
commodities on which there have been charges for duty tax, import and export taxes etc.
Determining the legal constraints as per considering various key aspects
Ethics related with making the taxable payment are generally denoted as the
responsibilities of an individual as well as of the organisation (Jacob and Michaely, 2017).
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Impacts of legal constraint on the different organisation and individuals
If a firm is incorporated and unincorporated businesses have been impacting on making
payment of taxes as per the legal terms, laws and associated ethics (Kiser and Karceski, 2017).
Evaluating the compliance requirements.
It is required that the goverenment needed to be strict and effective on the operational
activities which in turn will be evaluating the operational practices (Langenmayr and Lester,
2017). There have been various legal techniques which assist that to make payment of taxes on
the basis of VAT, National insurance and Income tax through PAYE. Thus, this is the scheme
through which a proportionate deduction have been made on the basis of their generated income
per month.
Recommendation: it has been recommended to the legislative authorities that there must be
implication of fruitful operational activities. Thus, implicating the PAYE technique’s will be
effective in collecting the adequate amount of tax from people. Similarly, there will not be any
shortage of reserves in government therefore the economical or financial crisis will be amended
effectively.
CONCLUSION
On the basis of above report, it can be said that there are various taxable consequences
which in turn will be impacting and reflecting legal control over the corporate and individuals.
There has been determination of various operational practices which in turn would be effective
as per making better ascertainment of operational practices. Moreover, the reports have achieved
information regarding the taxable consequences as well as techniques which are to be implicated
under incorporated and unincorporated organisations. Ethics have been used in bringing effective
taxational control and effective legislature control.
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REFERENCES
Books and Journals
Andersson, K., 2017. Taxation of the Digital Economy. Intertax. 45(10). pp.590-592.
Andries, K., Gallemore, J. and Jacob, M., 2017. The effect of corporate taxation on bank
transparency: Evidence from loan loss provisions. Journal of Accounting and
Economics. 63(2-3). pp.307-328.
Asongu, S., 2015. On taxation, political accountability and foreign aid: empirics to a celebrated
literature. South African Journal of Economics. 83(2). pp.180-198.
Farnsworth, K. and Fooks, G., 2015. Corporate taxation, corporate power, and corporate
harm. The Howard Journal of Criminal Justice. 54(1). pp.25-41.
Hasseldine, J. ed., 2017. Advances in taxation. Emerald Group Publishing.
Jacob, M. and Michaely, R., 2017. Taxation and dividend policy: the muting effect of agency
issues and shareholder conflicts. The Review of Financial Studies. 30(9). pp.3176-3222.
Kiser, E. and Karceski, S.M., 2017. Political economy of taxation. Annual Review of Political
Science. 20. pp.75-92.
Langenmayr, D. and Lester, R., 2017. Taxation and corporate risk-taking. The Accounting
Review. 93(3). pp.237-266.
Long, C. and Miller, M., 2017. Taxation and the Sustainable Development Goals.Lööf, Hans,
Gustav Martinsson, Ali Mohammadi & others.
Sikka, P., 2017, December. Accounting and taxation: Conjoined twins or separate siblings?.
In Accounting forum (Vol. 41, No. 4, pp. 390-405). Elsevier.
Online
A single ride in London could wind up costing Uber hundreds of millions of dollars. 2017.
[Online]. Available through: <https://qz.com/937255/uber-is-being-sued-by-jolyon-
maugham-for-millions-of-dollars-for-avoiding-value-added-tax-in-the-uk/>.
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