Toys R Us I think is an interesting one that indicates it probably isn't all down to tax though. Because while TRU went bust, Smyths is going strong on virtually the same business model - large toy shops in retail parks. I can only think that Smyths, being a newly growing business, was able to negotiate better rents and more suitable premises, while TRU were locked into unfavourable terms
The "Spectacular Failures" podcast did an episode on Toys R Us collapse in America. There were a number of issues.
One being bought by Private Equity, which strips out everything and burdens the firm with debt.
Secondly was aggressive business practices towards suppliers. This meant some companies wouldn't sell their product in their stores.
Thirdly was they forgot what they were there for, to have children go in there and buy toys. They got so caught up in doing exclusive deals with say Marvel for their toys based on the movies, they'd not stock other items. There's the story by an ex staff member who got told off by someone who wanted to buy a skipping rope. They'd stopped selling "toys" and only sold marketing items. So people stopped going as they couldn't trust the store stocked what they expected.
There's a number of other things but that's what stood out. It was a very interesting podcast.