§ Mr. FraserTo ask the Chancellor of the Exchequer if he will make a statement on the Government's policy on the application of VAT and other taxes to online transactions. [135558]
§ Dawn PrimaroloThe Government's views on taxation and electronic commerce were set out in "Electronic Commerce: The UK's Taxation Agenda" published by the Inland Revenue and HM Customs and Excise in November 1999. Copies were placed in the Library at the time of publication.