Buried in the Panasonic TX-L47ET50B's Market area of Viera Connect is a web browser. It's HTML5 compatible so can display media-rich websites, but there's no Flash support, so many video-based sites don't work.

It's easy enough to use, although it's still based around an (albeit huge) cursor to navigate using the clickwheel-looking buttons on the remote. It's slow, and if you have a smartphone, you'll only try it out once.

The user interface is reasonably easy to use, but a little stale and not a patch on Panasonic's new Blu-ray players.

Still, we like the Viera Tools menu that can be called up as a taskbar along the bottom of the screen. From there we played AVC HD, MKV and AVI video files, FLAC and MP3 music, and JPEG photos (which, incidentally, load very quickly in fast, dynamic and beautifully laid out software) straight from an HDD connected to one of the three USB slots.

Panasonic TX-L47ET50B review

Connected to a network, we couldn't get the Panasonic TX-L47ET50B to recognise MKV files, although MOV and MP4 videos were playable. Photo and music file support remained the same.

Sound

Activate the V-Audio sound mode and dialogue is seemingly lifted so that it appears to emanate from the screen itself. The V-Audio Surround mode proves ineffective, although the speakers on this 47-inch TV prove meaty enough to do pretty well in our tests.

Hardly musical and lacking the ear effects and muscle for movies to really impress, the Panasonic TX-L47ET50B nevertheless makes a better stab than most TVs at genuinely useful sound.

Upgrade to a home cinema or 2.1 system, yes, but you can take you time about it.

Value

With every passing year, formerly devout plasma fanatic Panasonic expands its lineup of LCD TVs, with 2012's crop now numbering seven separate ranges.

Panasonic TX-L47ET50B review

The key feature in the TX-L47ET50B is the use of an IPS panel, although the viewing angle is less than we had expected on this usually reliable tech. Still, there's no hint of motion blur.

A big screen for a living room rather than a home cinema stalwart, the Panasonic TX-L47ET50B features a top-draw smart TV dimension in the shape of Viera Connect, although it could do with Lovefilm and some on-demand TV apps such as Demand 5 or ITV Player.

The Panasonic TX-L47ET50B doesn't do itself any favours in the value stakes by not including any 3D glasses, and with active shutter tech that's a misfire that could likely kill off the very idea of 3D at home.

It's a strange move for Panasonic - are we moving towards a situation where 3D-ready is just a backwards compatibility issue rather than a must-have new feature?