Both are harming US jobs.
VAT is bad for US because a car made in US is 22% more expensive when sold in UK than a car made in UK sold in US. VAT makes it harder for US car company to sell in UK. It reduces number of US jobs making cars.
UK giving tax breaks to US companies also reduces number of US jobs because a catering business in Los Angeles loses a job to a catering business in London. So does a carpenter, an extra etc.
It's all simple to understand, consistent and frankly very leftist.