Tony Pulis sacking was largely down to Stoke's failure to raise the bar | Louise Taylor

Old-school Stoke City manager paid the price for failing to introduce a more beautiful game at the Britannia StadiumTony Pulis possibly first suspected his time at Stoke City was running out last December. As Christmas approached, Peter Coates, the club's owner, appointed Mark Cartwright, a former Wrexham and Shrewsbury Town goalkeeper and football agent, to the newly created post of technical director – and two worlds collided.Civil as relations between Pulis and Cartwright might have... [continue]

IMF urges Treasury to speed up sale of Lloyds and RBS

Fund says disposal of £65bn bank stakes should be priority as Lloyds shares reach level considered as break-even for taxpayerSpeculation about a government sell-off of Royal Bank of Scotland and Lloyds Banking Group was escalating on Tuesday night amid reports that the International Monetary Fund is urging the Treasury to accelerate its disposal of the £65bn stakes in the two bailed-out banks.As part of its annual health check on the UK economy, the Washington-based fund is said to be telling... [continue]

Abdel Hakim Belhaj torture case may be heard in secret court

Claim against Jack Straw, brought by Gaddafi victim and his wife, may be heard in secret under new Justice and Security ActOne of the first cases to be heard by the government's new generation of secret courts may be a claim brought by a Libyan dissident who was kidnapped along with his pregnant wife and flown to one of Muammar Gaddafi's prisons.Abdel Hakim Belhaj is suing the former foreign secretary Jack Straw and Sir Mark Allen, former head of counter-terrorism at MI6, as well as the British... [continue]

West Ham agree a fee of £15m for Liverpool striker Andy Carroll

• Doubts over whether England forward wants to go• Forward's value drops by £20m in 28 monthsLiverpool have accepted a £15m offer from West Ham United for Andy Carroll, a £20m loss on their record signing in 28 months, but face a struggle to convince the striker to sever his Anfield ties for Upton Park.Carroll enjoyed an impressive yet injury-hit season on loan with Sam Allardyce's team, who have moved quickly to secure the 24-year-old on a long-term basis following their final Premier... [continue]

José Mourinho will face greater expectations at Chelsea this time round | Dominic Fifield

Second coming at Stamford Bridge will be popular, but it's likely to be a very different experience for the returning managerThere will be some familiar faces awaiting José Mourinho when, as expected, the Special One – newly liberated by Real Madrid – secures his second coming at Stamford Bridge. Five senior players remain on the books from his glittering first spell in charge at Chelsea and a sixth, Michael Essien, will accompany him back from Madrid. Some of the medical and performance... [continue]

Apple chief calls on US government to slash US corporate tax

Tim Cook warns Congress that he would refuse to repatriate \$100bn stashed offshore unless US severely reduced its 35% tax rate Apple has called for US corporate tax rates to be slashed after it admitted sheltering at least \$30bn (£20bn) of international profits in Irish subsidiaries that pay no tax at all.In a dramatic display of how threats from multinational corporations are driving down taxes across the world, chief executive Tim Cook warned Congress that he would refuse to repatriate a... [continue]

Fiat Industrial seeks UK tax move

Italy-based truck and tractor maker plans UK tax residence after merger with CNH Global farm equipment groupTruck and tractor maker Fiat Industrial plans to shift its tax home from Italy to Britain in a move that is likely to save the company millions.The Turin-based company plans a UK tax residence following a merger later this year with farm equipment group CNH Global, according to a filing to the US stock market regulators, where the new company will be listed.The move triggered... [continue]

Artists criticise war centenary plan

Open letter to David Cameron describes conflict as a 'military disaster and a human catastrophe'David Cameron's plan to spend more than £50m marking the centenary of the first world war has been attacked by a group of actors, writers and campaigners including Jude Law and Michael Morpurgo, author of the children's novel War Horse which is set during the conflict.Promising a "truly national commemoration", the prime minister said last year there would be events in 2014 to mark 100 years since... [continue]

Letters: Remembering war to promote peace

Next year marks the 100th anniversary of the beginning of the first world war. Far from being a "war to end all wars" or a "victory for democracy", this was a military disaster and a human catastrophe.We are disturbed, therefore, that David Cameron plans to spend £55m on a "truly national commemoration" to mark this anniversary. Mr Cameron quite inappropriately compared these events to the "diamond jubilee celebrations" and stated that their aim will be to stress our "national spirit". That... [continue]

First, David Cameron should bring his own tax havens to book | Simon Jenkins

Pressing the G8 to get tough on avoidance is hypocrisy while British dependencies like the Caymans are still in businessI cannot see the point of tax havens. Or rather, I can see the point, but not why we tolerate them. They are licensed theft from the exchequer, offshore fiscal Scud aimed directly at the nation's budget. For a decade politicians in Washington, London and elsewhere have railed against them – but done nothing.Years ago I, by mistake, slipped an income tax voucher for March into... [continue]