Corporation tax is not a voluntary tax and Parliament sets out the rules and rates for businesses to follow. The public expects businesses to pay their fair share and HMRC will challenge, through the courts if necessary, any structures or tax payments that do not comply with the UK tax law.
More top news
The dramatic moment that Dutch police stormed a TV studio to arrest a gunman was caught on the station's cameras.
The cold weather is set to continue over the next few days with further wintry showers and icy patches, particularly at night.
Some child abuse survivors say they received threats after MPs published their details online.