Online music and computer game seller Play.com is to make more than 200 staff redundant, including some in Bristol.
The company, which was one of the first online retailers when it launched in 1998, will lay off 67 workers from its Cambridge and Bristol bases and 147 in Jersey.
It says it has been forced to take the step due to the ending of Low Value Consignment Relief, a scheme which allowed items less than £15 to be sold to the UK free of VAT.
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