The owner of a solitary food store told ITV News he was "angry" that he paid more corporation tax than Starbucks.
His comments came after the Chancellor unveiled a £154 million blitz on big-name global companies and wealthy individuals who dodge tax bills to claw back billions of pounds for the Treasury.
ITV News deputy political editor Chris Ship reports:
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Accompanied by the Duke of Edinburgh, the Queen will attend the opening ceremony of the fifth session in the Holyrood chamber.
Ms Leadsom has received the backing of Ian Duncan Smith, the former work and pensions secretary.
The former shadow work and pensions secretary is considered a more viable candidate than Angela Eagle, a Labour source has told ITV News.