Payment of tax is not a matter of ethics, it is a matter of law, compliance with which is the duty of a board of directors

Sir, It was disappointing to read Alice Thomson’s exhortation to consumers to take a stand against Starbucks and Amazon — presumably among others — on the grounds that they fail some sort of moral test by not paying enough UK corporation tax (Opinion, Nov 14). She fails to acknowledge that these companies’ tax accounts have been agreed with HMRC, which operates under clear legal parameters, set by the Chancellor, the Treasury and Parliament. Payment of tax is not a matter of ethics, it is a matter of law, compliance with which in a manner which minimises a corporate liability to UK