The way it works (generalising, read links for better info) is: 1. The landlord loses his long-standing tenant during lockdown because they can't afford rent a

The way it works (generalising, read links for better info) is: 1. The landlord loses his long-standing tenant during lockdown because they can't afford rent anymore. 2. Instead of letting the shop go empty, the landlord creates their own separate sweet shop company and effectively pays rent to themselves. 3. Towards the end of the tax year, the shop is declared bankrupt. The landlord can take some tax benefits for having a failed tenant who can't pay the bills. 4. Typically the shop would have to auction everything they own (signage, shelves, tills, products) to claim back money, but no one wants to buy American sweets at a business auction. 5. The landlord puts the sweets into storage (they have long expiry dates and don't take up much space) and repeats the same trick next year.