Reforming local taxation to include surcharges on out-of-town businesses could help to arrest decades of decline in Scottish town centres, MSPs have said.
An online sales tax to offset the loss of business rates income could raise up to £2.5bn a year and might cover all remote purchases – including those made via mail order and telephone – ...
A government consultation on business rates has found widespread opposition to its replacement by a capital values tax – but the idea of an online service tax got a warmer welcome.
Treasury officials are looking into the implementation of an online sales tax and an ‘excessive profit’ levy, in response to the increase in online shopping resulting from Covid-19, according to...
The government is asking for views on the potential of a capital values tax or online services tax to replace business rates in its comprehensive review of the tax.
