Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of tax reform.

At Budget, the Chancellor announced reforms to the tax system including making online platforms liable for collecting VAT on behalf of sellers, implementing a new system of VAT e-invoicing, and publishing a Call of Evidence on modernising Corporation Tax administration.

These measures will make it easier for individuals and businesses to navigate the tax system and pay the right amount of tax at the right time, reducing error and unnecessary burdens.