But many of the people who set up a foundation in Liechtenstein have also been encouraged to set up a "flee clause, " which essentially gives lawyers permission to transfer their operation to another country.

FORBES: Tax Evaders, Beware The Liechten-sting

Which is why Southern Cross is offering to share future profits (if any) with landlords such as NHP that take a rent cut - and why it is proposing to transfer the operation of it's homes to any landlords with the expertise and appetite to take on that responsibility.

BBC: NHP controls fate of Southern Cross

Nearly 50 jobs are under threat at Aberdeen Journals following moves by the publisher to transfer its printing operation from Aberdeen to Dundee.

BBC: Aberdeen Journals to consult on redundancies