> when the UK introduced a tax break on the first £X of employee salaries, giant corporations like G4S shifted their employees to work for 48,000 new "small businesses", each with a handful of employees, to claim the tax break 48,000 times.

Can you point me to something that talks about this? I tried a quick Google search but wasn't able to find relevant results.

I was having a a discussion with a friend who was advocating for more small business tax breaks a couple weeks ago. My counterargument was that almost all Amazon delivery drivers are technically employees of small businesses, but I'd love to have this as a more concrete example of a large corporation abusing small business benefits.