They won’t be paying any tax. The ‘business’ will submit returns showing a nominal profit with any ‘profit’ itself being within non-taxable threshold’s. There’s absolutely no need to be paying any tax at all, you just push ‘revenue’ through each business to its cost-covering non-taxable limit, then you open another….. and another…. and another…
A conventional business will struggle to pay high rents, business rates etc. These companies actively benefit from it.
It’s no coincidence the premises vacated by failed businesses are being replaced by supposedly ‘thriving’ barbers (and suchlike) who have even less trade than the businesses they replaced who failed.