Question to the HM Treasury:
To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 24 February (HL5145), since 2017 on how many occasions the online marketplace paid VAT due from a seller, voluntarily or after court action.
In all cases, when a Joint & Several Liability notice has been issued, the online marketplace has removed the relevant seller from their platform. Since 2017, 9 assessments have been raised by HMRC against online marketplaces following the issue of a Joint & Several Liability notice where the online marketplace had failed to remove the seller within the relevant time limits.