The case (British Sky Broadcasting Group plc and Pace plc v The Commissioners for HMRC) concerns the classification of decoders with a hard disk drive, such as the Sky+ box, and whether they constitute a set-top box with a communication function or a recording apparatus.
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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.