Sat 14 February 2009, The Guardian

Reaction to the Tax Gap series

"In substance, this is a loan subsidised by the UK exchequer ... the whole point is to share the benefit of an artificially contrived tax credit" David Ewart, QC for HM Revenue and Customs, accusing Lloyds Bank of operating tax avoidance schemes, 9 February
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It was published by The Guardian, which adheres to the Guardian Editorial Code