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As committed to at Autumn Budget, the UK government has published a consultation to explore arguments for and against an Online Sales Tax (OST)Consultation follows concerns reported by businesses of a potential tax imbalance between in-store retailers and onlineWhilst no decisions have been made on whether to implement an OST, consultation will look at potential designs and impacts on consumers and businesses of implementing such a taxThe consultation was committed to at Autumn Budget as part of the government’s conclusion to its review of business rates, where stakeholders, including some of …