Foreign based organisations trading over the internet have a cavalier attitude towards paying things like Corporation Tax.

But they need to be transparent about the number of clicks they receive since this is the basis of their business. I propose a small tax on the number of clicks originating in Britain. This could be calculated to produce the equivalent to the probable liability to Corporation Tax for an offshore business.

There would be a threshold of perhaps a few million clicks so that the vast majority of businesses would not be affected. In addition to raising revenue it would also enable the reintroduction of Gaming Tax, abolished some years ago in order to defend British bookmakers against unfair competition from internet based competition.

The unforeseen consequence of the removal of Gaming Tax has been an explosion in the number of bookies in British shopping centres. A click tax and the return of Gaming Tax would probably stem the expansion of bookmakers' shops.
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