As mud is clear, so is this ....
However ....... let me see now ...... mmmm..... interesting ....
I can see that there may well be the outside chance that a business I know, will see increased need for books, both for reference and the furtherance of the well-being of the workforce .
Oh, and I can also see it would be far more efficient for said books to be in digital form, in order to maintain maximum free space for stock, work areas, and customer's comfort.
I also believe it would be of great advantage to have dedicated ereaders conveniently available to customers and the workforce, for purely business purposes, of course .......
And do you know, I do believe there may be the possibility that said enterprise is VAT registered ... not sure, mind ....
[ One appreciates it's not
quite up there with moving tax headquarters to Ireland/Luxembourg/The Cayman Islands, but one does what one can ... ]