14 April 2016
Crossword by Boffles
Taxing Matters
Across
1 No point in tax planning unless you have some of this, colloquially speaking (4)
3 Where avoiders and evaders shelter (3,5)
8 The EU is proposing a new one to combat corporate tax avoidance (7)
9 Jaffa ones are not liable to VAT despite their name (5)
10 Tax on profits limited to London? (7,5)
12 Short form 3ac in the Irish Sea (3)
13 Description of Cameron’s handling of his Panama connection (6)
15 Suffers from income tax (12)
18 Convenient jumping- off point for the Bahamas, the Caymans and, indeed, Panama City (5)
19 What landlords like Cameron have to do when a tenancy ends (2-3)
20 Sales taxes are an ….. to the price (3-2)
21 US equivalent of HMRC (3)
Down
1 Not the same as residence but can be a critical factor in establishing liability to tax (8)
2 Paper-based duty revived to clobber the housing market (5)
4 Battle between tax collector and payer is (3,3)
5 Danegeld was imposed to buy them off (7)
6 Sort of egg you look to preserve in a 3ac (4)
7 Free trade area with a common external tariff. Sound familiar? (7,5)
9 Such donations attract tax relief (10)
11 They tax by reference to house values (8)
12 The Mossack Fonseca leak did for its PM (7)
14 Sort of shares favoured by those seeking to evade tax (6)
16 Last breath tax (3)
17 The Seychelles is a 3ac in this area of the world, Mauritius another and Switzerland a third (4)