Tax avoidance and the fight against it will be a major story for the next generation

The 1773 Boston Tea Party set the stage for the American Revolution. The Tea Party moniker has been coopted in the United States in a never-ending battle against all taxes.

But most people aren't against all taxes, they just want a system that's somewhat fair. Determining which taxes are 'fair' is a can of worms but one particularly loathsome part of the system is how major corporations set up shells and offshore subsidiaries to avoid tax while mom and pop companies pay the toll.

The Boston Tea Party history is instructive. It came about after the East India Company lobbied for taxes on US tea imports and people finally got fed up.

Small businesses hitting back in the UK

The BBC is coming out with a documentary on a small town in Wales where small businesses decided to hit back by banding together and submitting their own multi-national tax avoidance plan. It's called the Powys tax rebellion in Crickhowell and includes a salmon smokery, local coffee shop, book shop, optician and bakery.

The café owners have a particularly good point after it was revealed that the major chain Caffe Nero has paid no corporation tax since 2008.

Steve, a Crickhowell coffee shop owner Steve said: "I have always paid every penny of tax I owe, and I don't object to that. What I object to is paying my full tax when my big name competitors are doing the damnedest to dodge theirs."

I expect it won't be until more towns and small businesses follow their example that things will start to change.