[Neil]

I agree there are and the government should close those loopholes. They won't though because they know many of those companies will just move abroad completely and still ship goods here because the EU common market lets them. They will choose the Country where they will pay the least tax and set up shop there. Europe will never work until taxation/benefits etc is the same in every Country. By benefits I don't just mean handouts but services as well like healthcare, cost and quality of public transport, cost of goods, wages etc