Just repeal all the bloody tax laws and replace with a simpler set of new ones without the (deliberate) loopholes. Draughting more taxes or increasing the tax that is being avoided does not make it better, it often makes it easier for matey-millionaire obfuscate their accounts to use loopholes.
If you sell it you pay the tax. If you charge to sell it you pay the tax on the charge. Everyone in the "real world" does this are are beaten with an HMRC stick when they don't, why can't the mega internet corporations be treated the same? I think I want to by a nice new broom from Amazon and use it across Government finance controllers ...