Nice idea, wouldn't work in practice. You don't pay tax on turnover BTW, only profits.I see the CBI doesn't like Labour plans to make them pay their taxes - diddums. I'd like to see a new regime where HMRC (over)estimates a company's turnover on UK operations and taxes accordingly, thus making off-shoring irrelevant. It would then be up to the company to open their books if they didn't agree. If the Amazons of this world don't want to operate in the UK, who cares?