HAVING run a VAT-registered business in the UK no mention has been made here of the onerous task of small businesses becoming unpaid tax collectors. Small businesses, such as there are many in Guernsey, might not have the manpower, capability or willingness to deal with GST and might just give up. The large UK companies that operate here have systems and the manpower and the wealth to cope with this and local larger companies will probably manage but could well need additional staff – yet another expense. It will be yet another nail in the coffin for the small independent business and drive even more people to purchase online.