The Forum of Private Business (FPB) threatened to pursue judicial review over the low-value-consignment-relief (LVCR) scheme, which allows imports of items worth less than £18 ($35) from the Channel Islands to be free from value-added tax (VAT).
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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.