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How one word change lets Amazon pays less tax on its UK activities
The word 'fulfilment' introduced in 2006 marked new role for Amazon.co.uk after ownership moved to LuxembourgIt would have taken the most eagle-eyed reader to spot the introduction of a single, but...
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George Osborne's corporation tax cut may not win business for Britain
Amazon not the only company to have shifted headquarters out of UK, other multinationals could do same and save billionsDespite George Osborne's assertion in the budget that a cut in corporation tax to...
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Players take to Twitter in bid to boost Women's Super League
• Second Women's Super League season kicks off on Sunday• World Cup final between USA and Japan set Twitter recordEight of England's top female footballers will take the unprecedented step of...
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Our daughter Linda Norgrove believed in Afghans. Others who think as she did...
Our daughter recognised how both war and reconstruction had entrenched corruption in Afghanistan. And it won't just disappear along with western troopsIn 2010 our daughter Linda, an aid worker, was...
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Masters 2012: Get ready for the 'Rory McIlroy and Tiger Woods show'| Lawrence...
The feeling is this could be one of the all-time great Masters, with top-billing going to Rory McIlroy and Tiger WoodsWho knows what the next four days at Augusta National will bring, but we all can be...
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Country diary: Dalmigavie, Highlands: Home is a small bog pool
Dalmigavie, Highlands: I approached cautiously but was not careful enough and all I saw of the frogs were the rear ends of legs kicking downwards to the shelter of the dark, peaty waterWe stopped on...
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Letters: Secrecy, surveillance and the state
Your editorial (Don't mess with the rule of law, 4 April) and Henry Porter's analysis (Secret courts, total surveillance. North Korea would be proud, 4 April) both point to the worrying attack which...
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Letters: Limited perspectives on overseas aid
We were disappointed with the House of Lords economic affairs committee report on overseas aid (Abolish 0.7% UK aid target, say peers, 29 March). The conclusion that "growth seems the most effective...
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National liberty is at stake, as well as national security | Martin Kettle
The plan to hold secret court hearings is anti-terror reflex, imported at the behest of the US by the security servicesAs I write, highly civilised human beings living within a few miles of this office...
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Burmese sanctions
We have witnessed wonderful scenes from Burma following Aung San Suu Kyi's election victory. But, as Zoya Phan (First steps to freedom, 3 April) highlights, the challenges ahead remain enormous. Real...
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Letters: Matt Busby's miracle at the real austerity Games
Larry Elliott's fascinating account of the 1948 London Olympics caught the frugal, make-do-and-mend spirit of those first postwar games perfectly (The real austerity Olympics – and it even made a...
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Flaws in Cameron's revival of right to buy
So David Cameron and the Tories are set to give richer council house tenants £75,000 discounts to help them buy the houses they rent, are they (Thatcher's right to buy revived, 3 April)?Can anyone tell...
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Letters: Grandchild sighting
Have I read your report correctly (Buyout baron, 4 April)? James Murdoch ceases to be chair of BSkyB but remains a director – a marginal reduction in influence, given the shareholding represented –...
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Masters 2012: Beware the unfancied dangermen having a major say
The custodians of the US Masters can do nothing about a left-field champion – they have a habit of springing a surpriseThe champions' dinner at Augusta National is hailed as one of the most prestigious...
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How Amazon finds tax loopholes
Company's US map shows states in red, yellow or green colour to warn executives where laws could trigger tax collectionsAmazon's founder, Jeff Bezos, has always taken a keen interest in tax planning....
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Amazon: £7bn sales, no UK corporation tax
Online retailer's British operation owned by company in Luxembourg which receives all payments for books, DVDs and other goodsAmazon.co.uk, Britain's biggest online retailer, generated sales of more...
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Masters 2012: Augusta chairman stands firm on ban on women members
• Augusta National once again under scrutiny• Billy Payne on the defensive over membershipBilly Payne, the chairman of Augusta National, announced on Wednesday that his organisation is investigating a...
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Chelsea 2-1 Benfica (agg 3-1) | Champions League match report
Stamford Bridge, once again, feels like a happy place to be. It has been a difficult, frequently ignominious season and there was a point last night, almost inexplicably, when it seemed there could be...
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Cold snap causes chaos but calm weather expected for Easter
UK's dizzying yo-yo of spring weather is forecast to calm down for Easter after one of the warmest of March months on recordThe UK's dizzying yo-yo of spring weather is forecast to calm down for Easter...
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Real Madrid 5-2 Apoel Nicosia (agg 8-2) | Champions League match report
Real Madrid's destination was never in doubt, the question was which route they would take. In the end they defeated the Cypriot side Apoel Nicosia 5-2 with two goals from Cristiano Ronaldo and one...
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