The decision is not coming from HMRC, but the First Tier Tribunal judges have as long as they need to make a decision, so theoretically it could be months yet . On your other point, I agree, I think the best case scenario for us now would be a minor loss, in the region of £10m, one where the issue would be sorted, but we should hopefully be able to agree a CVA, as opposed to the potential for further months of uncertainty. The short answer is that I don't think anyone knows when a decision will be forthcoming, other than those directly involved with the FTT