On 2 July 2018, the UK and Jersey signed a new income and capital tax treaty. Once in force and effective, the treaty will replace the existing tax arrangement between the UK and Jersey. For a summary of the treaty, see the article on the {News-2018-07-06/T/2-new tax treaty with Guernsey}, which generally includes the same provisions. The treaty will enter into force once the ratification instruments are exchanged. The treaty will apply in Jersey from the first day of the second month next following its entry into force in respect of withholding taxes, and from 1 January of the year...