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    Barry
    regarding small businesses I thought the quote from Philip Orford covered this point. I repeat it below:

    'How can the government continue to allow major retailers to set up shop in the Channel Islands to deliberately undercut small shops and internet businesses by exploiting a VAT loophole that clearly distorts competition and leads to tax abuse?' Philip Orford, Chief executive of Forum of Private Businesses on Taxjournal.com. January 2011

    Again, I am not suggesting that tax avoidance is illegal but it costs the public, and apparently the private sectors and should be examined as to its appropriateness in a civilised society that wants equality for all and to provide for the most vulnerable.

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