The Channel Islands are defending their right to the UK’s low value consignment relief (LVCR) at a High Court judicial review this week, but their legal team say that regardless of the outcome, offshore mail-order businesses won’t be moving back to the UK.
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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.