A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
A UK online sales tax
HM Treasury has published an open consultationexploring the possibility of introducing an online sales tax (OST) to rebalance the taxation of the retail sector between online and in-store retail by funding business rates relief. The consultation does not put forward any particular proposals at this stage. Instead it highlights the multitude of questions over the design and impact of any potential OST such as the different forms an OST could take and how to define an online sale reflecting the range of transaction delivery and collection options involved. In addition the consultation is keen to make the point that the online retail sector is thriving in the UK and brings considerable...
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A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
A UK online sales tax
HM Treasury has published an open consultationexploring the possibility of introducing an online sales tax (OST) to rebalance the taxation of the retail sector between online and in-store retail by funding business rates relief. The consultation does not put forward any particular proposals at this stage. Instead it highlights the multitude of questions over the design and impact of any potential OST such as the different forms an OST could take and how to define an online sale reflecting the range of transaction delivery and collection options involved. In addition the consultation is keen to make the point that the online retail sector is thriving in the UK and brings considerable...
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