Tax drain

What with all the news in the press recently of various UK companies becoming 'non resident' by moving offshore I have had several clients in recent weeks asking me whether they can do something similar to reduce their company tax bills. They have all been director/shareholders of family companies with decent sized turnovers.

The directors themselves have expressed no great desire of becoming non resident but I suppose as and when they reach retirement age that might be something they would consider in the future if there was a financial advantage. Most of these clients are UK domiciles but at least one could probably claim to be non-domiciled if there was a tax benefit.

If this reduction in UK corporate taxes is so easy for large corporates to achieve why aren't small/mid-size companies doing the same thing? Or is it that the...