Many corporations have found creative ways to avoid taxes, as revealed in the explosive "Panama Papers." Microsoft is one such company, so I think it is only fair that they be forced to pay the standard £100 million per year as the corporation tax on their operations in the UK.
Corporations such as Microsoft should be accountable to pay taxes to the UK. The use of tax loopholes is a way for corporations to avoid the tax burden with all their legal resources but it also reduces the monetary resources for the country. Taxes help to keep a country growing and supporting its roads and services for all businesses and citizens.
While I am not from the UK, just knowing how huge Microsoft is tends to make me feel that they should do the right thing by paying the £100m yearly to the UK relative to corporation taxes. When I read that they are diverting revenue to Ireland to avoid doing so, it does not feel right.
Microsoft, come on! A world-wide industry giant should most definitely be able to pay its tax bills, and surely a company that was until a few years ago viewed as a monopoly does not need to search out loophooles to reduce a tax debt, no matter where it was earned. England is a rather large client and goodwill goes a long way with business partners and is another reason Microsoft should strongly consider doing the right thing.