That only works while we're in the EU. Afterwards, if they refuse to pay the tax on sales generated in the UK and move their profits to try and evade it then they will technically be bankrupt and their UK assets can be seized.You close it - they move the money to Ireland or Luxembourg and pay the tax there. Theres a fine balance between what you can do offset against how much money you will get out of them. Its not as simple as you think it is