United Kingdom Tax News

Protocol to treaty between United Kingdom and China (People's Rep.) signed

4 May 2013

Combating tax evasion – UK announces cooperation with the Isle of Man

4 May 2013

Non-standard treaty tie-breaker rules for company residence – guidelines published

25 March 2013

Amending exchange of letters to treaty between Switzerland and United Kingdom enters into force

25 March 2013

Treaty between Barbados and United Kingdom enters into force

25 March 2013

Protocol to treaty between Belgium and United Kingdom enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Treaty between Bahrain and United Kingdom enters into force

25 March 2013

Settlement opportunity for participant in tax avoidance schemes

25 March 2013

Treaty between Liechtenstein and United Kingdom enters into force

10 February 2013

Protocol to treaty between Singapore and United Kingdom enters into force

10 February 2013

Withholding tax agreement between Switzerland and United Kingdom enters into force

10 February 2013

Finance Bill 2013 – Targeted anti-avoidance rules: trade and property deductions

10 February 2013

Interaction of CFC rules with worldwide debt cap rules – regulations published

10 February 2013

Controlled foreign companies – excluded banking business profits: regulations published

10 February 2013

Autumn Statement – main points

10 February 2013

Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between India and United Kingdom – Indian decision that all transactions that lead to tax savings cannot be regarded as a colourable transaction

9 February 2013

Interaction between CFC rules and worldwide debt cap rules – draft regulations published

2 December 2012

Additional draft guidance published on controlled foreign companies and permanent establishments

2 December 2012

Protocol to treaty between India and United Kingdom signed

2 December 2012

CFC rules: excluded banking business profits – draft regulations published

2 December 2012

Treaty between India and United Kingdom – Indian decision that slot hire agreements fall within the ambit of operation of ships for treaty purposes

2 December 2012

FCE Bank case – Court of Appeal holds UK's former group relief rules in breach of treaty non-discrimination article

2 December 2012

UK-US FATCA agreement signed

23 October 2012

Patent Box – guidance published

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

1980 treaty between UK and Netherlands – Supreme Court decides that pro-rata attribution of business profit exemption is not incompatible with EU freedom of establishment

3 September 2012

Finance Bill 2012 receives Royal Assent

3 September 2012