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HM Treasury has launched an open consultation exploring the proposal for an online sales tax (OST) with the aim of rebalancing the taxation of the retail sector between online and in-store retail.

Questions exist over many areas of any potential OST. These include the different forms an OST could take and how to define an online sale reflecting the range of transaction, delivery, and collection options.

If you wish to provide any input into the Chambers consultation response, please send to Geoff Mason by Friday 13 May.

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