So why not something along the lines of
1. If you are an business of at least a certain size, or operating under the brand of a business of a certain size you are required to have a registered UK branch and offices.
2. If your turnover vs profits quotient is less than 1% (say) then you're not allowed to claim back your VAT.
So, it'll cost you your VAT clawback to cheat the HMRC by claiming your outputs are really close to your inputs when you're a known large organisation (or a convenient subsidiary of one) which is raking in money but claiming it all has to go to the licensor of the brand you claim to be under.
You get the idea, I'm far from an accountant which is why I pay for real ones ;o)
Friday pint for everyone