The “Mirror” newspaper reports that 6 US companies with UK sales estimated at £14.3bn paid just £41.3m in UK tax, or 0.3%. UK sales figures for Apple, Google, Starbucks, Amazon, Ebay and Facebook were estimated. This is because they use, legal for large US companies selling in the UK, various devices which mean a lot of sales are logged elsewhere and results in virtually no UK tax. That is: UK customer + UK paying + UK money + UK goods + UK services + UK advertised + UK delivered + UK used = 0.3% UK tax. All legal for large US companies in the UK. But a small or medium-sized UK business doing the same would likely be fined and prosecuted.
Tax Barrister, Accountant