The instructions provide that the corporation has taken an uncertain tax position with respect to the amortization deduction in 2010 for which a tax reserve was established (in 2009), and consequently the corporation is required to disclose the position on the 2010 Schedule UTP.
But pending the results of the police enquiry into alleged illegal behaviour by the News of the World, and pending a public disclosure by News International of the way that it has changed its structures and practices to ensure such abuses never happen again, Ofcom is not in a position to adjudicate whether News Corporation is fit and proper.