London's restaurant elite is heading for the Gulf. James Robson, co-owner of Fallow in St James's Market, says Britain's top kitchens are opening Dubai restaurants because of a "tax tsunami" in the UK and a better work ethic abroad. His own venue has just signed a deal to open an outpost in the region.

The London names heading east

Fallow is widely regarded as the capital's hottest restaurant, serving about 1,000 people a day. It has 650,000 Instagram followers and is known for striking dishes such as a whole cod's head drenched in a spicy butter sauce.

Fallow is not going alone. The gulf restaurant expansion already includes:

• •Scott's of Mayfair, the celebrity hotspot
• •Gymkhana, the two-Michelin-starred Indian venue
• •Park Chinois, the upmarket Chinese restaurant
• •Isabel's, the Mayfair institution enjoyed by politicians, in Abu Dhabi
• •Borough Market bakery Bread Ahead, in Dubai

A 'tsunami of taxes'

Robson, speaking from Hong Kong, named East Asia, the States and the Gulf as key growth targets, saying America champions business, the Gulf actively encourages and assists, and east Asia has a work ethic.

Robson said the UK has sleepwalked into anti-growth taxation in the last two budgets. He cited 25% corporation tax and 40%-plus dividend tax as reasons to question doing business in the UK, and wants VAT more in line with Europe. Hospitality VAT in the UK stands at 20%, one of the highest rates in Europe, against a European restaurant average of about 12% and 10% in Italy.

He said he is proud of the taxes he pays but will play safe at home and focus overseas while growth no longer offers a risk-reward balance. Chefs are urging Andy Burnham to use next week's budget to cut the VAT rate.

Profit easier abroad

Jason Atherton, the Michelin-starred chef, now spends a third of his time at his Dubai restaurant and says it is easier to make a profit abroad than in London.

Rights record clouds the expansion

Amnesty International UK's campaigns director Felix Jakens cautioned against the rush east.

Migrant workers, the majority of the UAE's population, are bound by a sponsorship system tying them to employers and are denied the right to form trade unions, leaving them few ways to challenge unfair treatment, he noted.

Jakens made the point so kitchen staff are treated fairly, paid properly and can raise concerns without fear. He added that the UAE has spent heavily on polishing its image in the UK, not least through Manchester City.

The Dubai dining scene keeps growing despite Middle East conflicts, including a US-Israeli war in Iran that brought bombardment and an expat exodus to the emirate earlier in the year. But not every venture thrives: Dinner by Heston in Dubai is temporarily closed, and has been since the fallout from the war.