Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.
If you were in the happy position of running a tax policy making masterclass the online sales tax (or ‘OST’) would leap off the page at you as the perfect candidate for a detailed case study. It has all the elements you are looking for. For openers there is a deceptively straightforward starting point – the apparent under-taxation of a sector which didn’t even exist when the current tax system was created. Then it has the allure of fixing previously intractable problems such as what to do about business rates? But this is the gift that just keeps on giving because once you start to get into the detail you find that the simple assumptions that launched your policy quest start to get pretty...
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Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.
If you were in the happy position of running a tax policy making masterclass the online sales tax (or ‘OST’) would leap off the page at you as the perfect candidate for a detailed case study. It has all the elements you are looking for. For openers there is a deceptively straightforward starting point – the apparent under-taxation of a sector which didn’t even exist when the current tax system was created. Then it has the allure of fixing previously intractable problems such as what to do about business rates? But this is the gift that just keeps on giving because once you start to get into the detail you find that the simple assumptions that launched your policy quest start to get pretty...
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