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United Kingdom Tax News

Treaty between Panama and United Kingdom enters into force

31 December 2013
Autumn Statement: personal taxation – details

31 December 2013
Protocol to treaty and exchange of notes between Japan and United Kingdom signed

31 December 2013
Decision on taxability of long-term capital gains from sale of listed securities

25 December 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013
Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom

16 September 2013
Treaty between Panama and United Kingdom signed

16 September 2013
Offshore funds: payments to non-resident participants – disapplication of requirement to withhold tax

16 September 2013
Protocol to treaty between Netherlands and United Kingdom – signed and details

29 July 2013
Decision that internal TNMM is preferred over external TNMM

29 July 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Treaty between India and United Kingdom – Indian decision on supply of technology versus supply of machines

29 July 2013
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank

29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Withholding tax on interest – HMRC announce changes to Double Taxation Treaty Passport Scheme

27 June 2013
US, Australia, and UK announce plan to share data to combat offshore tax evasion

27 June 2013
Tax benefits from structured financial transaction denied for lack of economic substance

24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
General Anti-Abuse Rule – guidance published

24 June 2013
Withholding tax under EU Savings Directive to be abolished

24 June 2013
Amending exchange of notes to treaty between Austria and Singapore signed

6 May 2013
Treaty between Norway and United Kingdom signed

6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013
Heavy restrictions on capital movements enter into force

6 May 2013
Budget for 2013-14: measures to be included in Finance Bill 2013 – business and property taxation

6 May 2013
Treaty between Spain and United Kingdom – details

6 May 2013
Budget for 2013-14: measures for inclusion in Finance Bill 2013 – anti-avoidance and tax management

6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013
Treaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions

4 May 2013
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