The attached report, as featured on Newsnight, reinforces Grant Thornton's knowledge that tax is in need of a major shake-up.  

Steven Kelly drives home the fact that the internet has changed the way we do business but the way in which e commerce affects those who pay tax has not kept pace with the move from physical to virtual trading.

This leads to inconsistences and unfairness.  Think about professional service firms.  Would HMRC be willing to forgo tax on my firm's profits if the customer was overseas, even if the service was delivered from the UK.  Of course not.

In tomorrow's Autumn Statement it would be a joy to see the announcement of a wide ranging commission to build a new tax regime, fit for the next hundred years, starting with a blank piece of paper. For a host of reasons, not least Brexit, we have an opportunity to be bold.