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Apple’s clever accounting practices are again under scrutiny after the iPhone maker paid no UK corporate taxes in 2012, despite three units of the California firm making more than $100 million, according to a British financial newspaper Monday. According to the Financial Times, Apple used tax-deductible employee share awards (essentially stock dividends) to “wipe out the corporate tax liabilities of the UK subsidiaries” during 2012 up to September…

“The main British subsidiaries – Apple (UK), Apple Europe and Apple Retail UK – made pre-tax profits of £68m [$103m] in the year to September 2012,” reports The Financial Times (subscription required), citing figures from Companies House, the UK equivalent of the American Securities and Exchange Commission.

The news follows the uproar over Apple funneling the majority of its profits through an Irish subsidiary with a 2 percent corporate tax rate.

Although the news led to Apple CEO Tim Cook testifying before a Congressional panel and denials from Ireland leaders, little action was taken. For what it’s worth, Apple did reportedly boost its lobbying efforts on tax legislation.

News that Apple avoided UK corporate taxes comes as French authorities raid Apple’s offices in that European nation. According to reports, the probe centers on allegations that Apple’s own stores offered better deals on products, hurting local distributors.