Mel Stride, Financial Secretary to the Treasury, talks to Share Radio's Simon Rose about the Government's latest initiative to crack down on online sellers trying to evade VAT, particularly those based overseas. VAT is the third-largest source of revenue for the government after income tax and National Insurance and, as the minister explains, the Government is determined that the playing field should be level with bricks-and-mortar retailers and that those owing tax are not able to escape paying.