==NPOV==
Justifications for page move and copyedit:
Title POV and inaccurate - loophole implies an unnecessary value judgment, and if there is a loophole, it is a loophole in UK VAT legislation and not a CI loophole at all.
Article biased by seeming to assume that the UK VAT situation was "normal" and the CI situation an "exception".
Article appeared to imply that UK company complaints were justified 

Hopefully the rewrite presents a more balanced view.