UK HM Treasury is reportedly considering options for the introduction of a new online sales tax to increase revenue in light of the negative effects of the COVID-19 pandemic by taking advantage of the increase in online sales that has resulted from the pandemic. The new tax would be separate from the 2% Digital Services Tax (DST) introduced in April 2020 and would include the levy of 2% tax on goods sold online, plus a mandatory charge on customer deliveries. The online sales tax is being considered in relation to a review of business rates and the possible shift of...