In June, the Internal Revenue Service tightened an exception that had allowed companies to move to countries in which they have substantial business activities.
The SEC, she argues, should have made an exception for companies with robust internal reporting systems so that their employees would have to report problems internally first.
Union representatives were also angered that Simon Judge joked in his internal blog that he "could now get to all the DfE sites, with the exception of Darlington, on my canal boat".