I don't have a big issue with accountants turning your 23% corporation tax into 20% corporation tax by being clever and tax efficient. That's part of the game, and whatever.

do have a problem with companies turning their 23% corporation tax into 0.005% corporation tax by blatantly off-shoring all of their profits in ways that the tax system was clearly not designed to deal with.

How can we encourage entrepreneurs to start companies when you have to pay taxes if you're small, but big companies can undercut little ones not just with economies of scale, but by choosing to not pay taxes at all? It's completely anti-competitive, and it's bad for society and the economy.

Apple, Amazon, Microsoft and Google's CFOs should really all have to defend in front of a jury of their peers why they think paying taxes is optional. And if they can't defend why the accounts they signed off is reasonable, legal, and not tax evasion, those CFOs should really be put in a jumpsuit and put behind bars.

Little company's directors go to jail when the little company doesn't pay tax. And you don't have to send many CFOs of major companies to jail before they all start filing proper tax returns.