What this site is, and what it is not

The short version: this is journalism of fact, not advice. We explain how the tax system works, using figures you can check against their original source. We are not your accountant, and nothing here is a recommendation about your own tax.

This is editorial guidance, not advice. LoopholeKiln explains how corporate tax works across the United Kingdom, the United States, Canada, Australia and India, in plain English, for people who pay their tax in full. It is general public-interest information. It is not tax advice, legal advice, or financial advice, and it is not a substitute for a qualified professional who knows your situation. Before you act on anything to do with your own tax, speak to a chartered accountant or tax adviser regulated in your country.

Our figures come from public sources, and we show them. Every number on this site is drawn from a primary source: a national tax authority, the OECD, a court or parliamentary record, a company's own published accounts, or peer-reviewed research. We link to those sources so you can check the figure yourself rather than take our word for it. Tax rules differ by country and change often, and figures carry the year they apply to. We correct pages when the rules move. If you spot a figure that no longer holds, tell us.

We make our best effort, and we are not infallible. This is a multi-country resource covering five tax systems, and no single person is an expert in all of them. We mitigate that the only honest way we can: by sourcing every claim to the authority that issued it, dating it, and showing our working where the calculation is ours. We may still get something wrong. Where we have, the fix is to point you at the primary source and correct the page, and we would rather hear about an error than defend it.

Why we name no companies. With very few exceptions, we describe the structure and the documented case, and we do not name the company involved. This is deliberate. A company that arranges its affairs within the law has done nothing a court would punish, so we do not imply otherwise. We report what is on the public record (a parliamentary inquiry, a court ruling, a company's own filing) and we point at the rules that allow it. Where a reader recognises a described case, that recognition is the reader's own. It is not a statement by us about any named business.

No liability. We provide this information in good faith and free of charge, with no advertising, sponsorship or anything for sale. We accept no liability for any action taken, or not taken, on the basis of it. Use it to understand the system. Use a professional to act on your own affairs.