Original sentence: A similar situation does not exist between the Isle of Man, another Crown Dependency,  and the UK as VAT is levied in the Isle of Man.As it has become easier to sell by mail order with the growth of the internet, this practice has become more common.As such they are not part of the European Union and do not charge VAT on purchases (although a Goods and services tax is due to be introduced).Certain UK companies have described this position as a loophole and have descibed the trade as tax avoidance, claiming that they are losing turnover  on low value items through losing customers to companies selling direct from the Channel Islands.In recent years, companies in the United Kingdom have expressed concern at the competition thereby offered to their goods on which VAT is levied.The Channel Islands consist of the two crown dependencies of Guernsey and Jersey, which are self-governing, but historically linked to the Crown.The following is an incomplete list of retailers that sell to the UK from the Channel Islands to profit from the tax regime.This is to ensure that the island is not taken advantage of and that a tangible economic benefit remains in the island.Value Added Tax-free Exports from the Channel Islands are exports of goods from the Channel Islands on which Value added tax (VAT) is not levied
Edited sentence: As it has become easier to sell by mail order with the growth of the internet, this practise has become more common.As such they are not part of the European Union and do not charge VAT on purchases.In recent years a loophole has emerged in British and European value added tax laws that enable certain companies to avoid paying VAT on low value items by selling to customers in the United Kingdom direct from the Channel Islands.The Channel Islands consists of the two crown dependencies of Guernsey and Jersey, which are nominally independent of, but historically linked to, the United Kingdom.The Isle of Man, another Crown Dependency, does not have a similar loophole as VAT is charged there.The following is an incomplete list of retailers that sell to the UK from the Channel Islands to take advantage of the tax regime.This is to ensure that the island is not taken advantage of and that a tangible economic benefit remains on the island