Mr Angus MacDonald

Mr Angus MacDonald

Liberal Democrat — Inverness, Skye and West Ross-shire

Speaking in the House of Commons on 3 February 2026

Debate

Taxation: Small and Medium-sized Enterprises

Contribution

The Scottish Affairs Committee is doing an inquiry into the viability of high streets. We heard from a professor at Glasgow University who specialises in the subject, and he made an extraordinarily convincing case that Amazon is basically being subsidised by the high street—that Amazon is being hugely undertaxed and the high street is being overtaxed. Would the hon. Gentleman support me in asking the Minister to look into that subject and the cost of whether it is actually killing the high street?

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