What’s probably happening is that something like Starbucks Holdingd Ltd is renting the building from the owners at £57,500 pa and then subletting it to something like Starbucks Property Ltd. They in turn will sublet it to Starbucks Cafes UK Ltd which is a subsidiary of Starbucks Cafes Worldwide Ltd which is owned by Starbucks Catering Ltd. Starbucks Midlands then rent the shop and employ Starbucks Stafford Ltd to manage it. Starbucks Supplies Ltd will provide the coffee, Starbucks Furniture Ltd supply the tables. The staff are employed by Starbucks Personnel Ltd, a subsidiary of Starbucks HR Ltd. Starbucks Stafford Ltd pays an annual rent to Starbucks Finance UK Ltd, a subsidiary of Starbucks Finance Global Ltd,of £690,000 to cover all the other companies’ costs. That means that Starbucks Stafford Ltd does not make any money, and so does not pay any tax. Starbucks Accountants Ltd will be managing this for them, for a hefty fee, and Starbucks Legal Services Ltd will be checking the loopholes. All the companies and their subsidiaries higher up the food chain will be able to claim tax relief for the losses they have incurred by the demise of a Starbucks Stafford Ltd and will be reimbursed by HMRC. Meanwhile Starbucks Stafford Railway Station Ltd, which has no proveable relationship to Starbucks Stafford Ltd, will carrry on trading, under a similar structure.