§ Mr. CousinsTo ask the Chancellor of the Exchequer what steps he is taking to ensure that e-commerce transactions bear the full tax liabilities; what examination he is making of e-commerce websites; and what revenue he anticipates from e-commerce transaction tax in the current financial year. [111357]
§ Mr. TimmsThe Government's policy on the taxation of e-commerce was set out in a paper "Electronic Commerce: The UK's Taxation Agenda". This was published jointly by Customs and Excise and Inland Revenue in November 1999. A copy of the paper is in the Library.