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  Mark - I overlooked that point in my answer which is indeed a good one and one that as a Chamber Chairman can agree with. Amazon, who I use extensively, being an example of this of course.
  
  The problem though is one of a global economy and as I said the complexities of our tax system. Far better to see that the attractions of offshore are not worth the bother and that there are benefits to being within the UK regime. That would need the lower simpler taxes that I refer to and must start as well with getting rid of the complexities that we have in the present system and reducing the beaurocratic costs of businesses also. Just to try to close this problem down in the Channel Islands will simply move it elsewhere. You cannot defend a punitive tax system and a heavily beaurocratic one through ever more complex controls without loss of investment and jobs plus restrictions to trade that will seriously rebound in forcing yet more businesses abroad.
  
  Your point, a good one, just highlights my concerns arising from the impact on business of public policy and tax policy over the last 13 years.

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