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Read full decision in The King (oao) Refinitiv Limited and others v HMRC final decision for issue to parties and publication_

JUDICIAL REVIEW whether a Diverted Profits Tax notice issued to claimants (which used a profit-split method of arms length pricing), was inconsistent with an earlier Advance Pricing Agreement the claimants had entered into for Transfer Pricing purposes (which used a cost-plus method of arms length pricing) no claim dismissed