jo carthew explains the "fair tax city" project.the starting point is, why shouldn't small business owners have the possibility to use tax loopholes too? >> the idea was that we would try to find a way of mimicking the mechanisms and the strategies that big businesses use by working in coalition, by getting small businesses to work in coalition so that they can behave like a big company. reporter: the strategy is an entity for small firms to shift their holdings offshore to tax havens, and with a few tricks, they can avoid paying taxes. it's all legal, because they've received expert assistance. >> i think that what one just realises is that they just not contributing to the communities where they're obviously making ofits. and that seems very wrong. reporter: the people of crickhowell share a strong loyalty to their town. what started as an experiment to see how smaller businesses could avoid paying taxes soon turned into a david-versus-goliath struggle. cafe owner steve lewis wants to send a signal about everything that's wrong wi

jo carthew explains the "fair tax city" project.int is, why shouldn't small business owners have the possibility to use tax loopholes too? >> the idea was that we would try to find a way of mimicking the mechanisms and the strategies that big businesses use by working in coalition, by getting small businesses to work in coalition so that they can behave like a big company. reporter: the strategy is an entity for small firms to shift their holdings offshore to tax havens, and with a few tricks, they can avoid paying taxes. it's all legal, because they've received expert assistance. >> i think that what one just realises is that they just not contributing to the communities where they're obviously making ofits. and that seems very wrong. reporter: the people of crickhowell share a strong loyalty to their town. what started as an experiment to see how smaller businesses could avoid paying taxes soon turned into a david-versus-goliath struggle. cafe owner steve lewis wants to send a signal about everything that's wrong with tax laws in