The First-tier Tribunal (FTT) in London, the initial level of tax litigation in the UK, has released its decision concerning applications for closure notices made by a group of taxpayers with cross-border group relief claims . The applications were heard in late November 2010.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.