It ' s not useless . Unnecessary , yes , and a mixed bag for some , and untrainable from what I understand . But the common idea that it makes no difference to those who have it is mistaken . <| sep |> Holy heaters Batman ! <| sep |> Because if you tell them they ' re going to have to pay the maximum rate or you impose a harsh penalty , then they have no incentives to onshore the assets . They moved them offshore in the first place because they didn ' t want to pay a higher rate than they could by shifting profits to another country . Whole reason why Ireland is a tax haven now and why Apple Google are facing EU lawsuits . <| sep |> Which is bad , because after Brexit it will be more expensive to import replacement underpants from those Polish sweatshops , stocked full of Englishjobstealing workers .