It doesn't appear that this is what was happening here. They did the deals in London and then claimed that they were done in Ireland for tax purposes.
Essentially, they expected that no one would ever check whether a tax nexus was established in the UK. The fact that the UK didn't have any ability to check if this was true doesn't mean a law wasn't broken.
Essentially, they expected that no one would ever check whether a tax nexus was established in the UK. The fact that the UK didn't have any ability to check if this was true doesn't mean a law wasn't broken.