Agree, its a joke. Don't pay taxes and get a competitive advantage. When it all falls apart close it all down, set up a new company and move everything across for a few mill and then start again. Its a joke and sets a really bad precedent. I also wonder how much behind the scenes politics is going on, with the SNP warning HMRC off so those English aren't trying to destroy another Scottish institution, given the current political climate..... (of course that is probably just me adding 2 + 2 to make a random number....)