UK HM Treasury has published the consultation outcome of its consultation on an Online Sales Tax (OST). Launched in May 2022, the consultation was meant to assess whether an OST could address tax imbalances reported by the retail sector, including a possible percentage of revenue approach or a flat fee per order approach. The consultation outcome confirms the government's decision to not proceed with an OST. --- Conclusion The government ran an open consultation exploring the arguments for and against an OST; the various design options; and its potential impacts. It conducted extensive engagement with stakeholders and assessed large number...