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UK Publishes Regulations Revoking Regulations for EU Dispute Resolution

04 December 2020

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Approved Changes

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United Kingdom

UK HMRC has announced the publication of the Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020, which were made on 30 November 2020 and will enter into force once the Brexit transition period ends, i.e., on 1 January 2021. --- The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 The existing Regulations were introduced for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolutions in the European Union (the Directive). The scope of the Directive is limited to member states of the EU. The United Kingdom is no longer a...