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United Kingdom Tax News

UK OTS Finds the Benefit of Replacing Capital Allowances with Accounting Depreciation Not Worth the Cost
Jun 19, 2018
Ukraine Approves Pending Protocol to the Tax Treaty with the UK
Jun 14, 2018
G7 Summit Communiqué Published Including Commitment to Fair Taxation in the Digital Economy
Jun 13, 2018
The UK Publishes Technical Note on Proposal for Temporary Customs Arrangement Following Brexit
Jun 12, 2018
The UK Consults on VAT Reverse Charge for Constructions Services to Counter Fraud
Jun 11, 2018
Protocol to Tax Treaty between the UK and Uzbekistan has Entered into Force
Jun 11, 2018
Peru and the UK to Negotiate Tax Treaty
Jun 04, 2018
UK Ratifies Pending Tax Treaties with Switzerland and Uzbekistan
May 31, 2018
UK Publishes Order Ratifying BEPS MLI
May 29, 2018
UK Law Enacted Requiring Overseas Territories to Establish Beneficial Ownership Registries
May 25, 2018
European Commission Renews State Aid Approval for UK Enterprise Management Initiative Scheme
May 17, 2018
UK Parliament Committee Approves Draft Order to Ratify BEPS MLI
May 16, 2018
UK House of Commons Approves Provisions Requiring Overseas Territories and Crown Dependencies to Establish Beneficial Ownership Registries
May 03, 2018
UK Consults on Reform of Limited Partnership Law
May 02, 2018
HMRC Calls on Online Marketplaces to Sign Agreement for Tackling VAT Fraud
Apr 30, 2018
Belarus Approves Pending Tax Treaty with the UK
Apr 27, 2018
UK Ratifies Pending Tax Treaty with Kyrgyzstan
Apr 27, 2018
UK Publishes Proposed Changes to Provisional List of UK Reservations and Notifications under the BEPS MLI
Apr 18, 2018
UK Consults on Proposals to Address Tax Avoidance Involving Profit Fragmentation
Apr 12, 2018
Scottish Government Announces New Progressive Tax System in Effect
Apr 09, 2018
UK Opens Registration for Scheme to Combat VAT Evasion by Non-EU Online Traders
Apr 04, 2018
UK Publishes The Scottish Rates of Income Tax (Consequential Amendments) Order 2018
Apr 03, 2018
UK Draft Order to bring BEPS MLI into Effect
Apr 02, 2018
UK Parliament Launches Tax Inquiries on VAT, Tax Avoidance and Evasion, and the Conduct of Tax Enquiries and the Resolution of Tax Disputes
Mar 30, 2018
European Council Adopts Guidelines on Framework for Post-Brexit Relations with UK
Mar 27, 2018
UK Revenue and Customs Brief Issued on Changes in VAT Exemption for Cost Sharing Groups
Mar 27, 2018
New Tax Treaty between Cyprus and the UK Signed
Mar 27, 2018
UK Draft Agreement on Withdrawal from the EU including Transition for VAT and Excise Duty
Mar 22, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
UK Finance Act 2018 Receives Royal Assent
Mar 21, 2018
UK Ratifies Pending Tax Treaty with Colombia
Mar 19, 2018
UK Spring Statement 2018 – Additional Consultations
Mar 15, 2018
UK Spring Statement 2018 Presented along with Consultations on the Digital Economy
Mar 14, 2018
UK-Chile Tax Treaty MFN Clause Triggered for Interest and Royalties
Mar 07, 2018
UK Regulations Issued on Electronic Recording and Return Requirements for VAT
Mar 06, 2018
UK Transfer Pricing Legislation Updated with Reference to 2017 OECD Guidelines
Mar 05, 2018
UK Publishes Soft Drinks Industry Levy (Enforcement) Regulations 2018
Mar 02, 2018
Protocol to Tax Treaty between Mauritius and the UK Signed
Mar 02, 2018
Northern Ireland Corporation Tax will Not be Implemented from April 2018
Feb 26, 2018
Scotland Approves Budget Including New Individual Income Tax Rates/ Brackets
Feb 23, 2018
UK Publishes Statement of Practice on MAP
Feb 23, 2018
UK Launches Consultation on Review of the Corporate Intangible Fixed Assets Regime
Feb 21, 2018
New Tax Treaty between Luxembourg and the UK under Negotiation
Feb 21, 2018
European Commission Publishes Notice on Customs and Indirect Taxation Consequences of Brexit
Feb 06, 2018
UK Approves Pending Tax Treaty with Lesotho
Feb 05, 2018
UK Publishes Draft Guidance on Northern Ireland Corporation Tax
Feb 02, 2018
CbC Exchange Agreement between the Cayman Islands and the UK Published
Feb 02, 2018
Scotland to Amend Individual Income Tax Rates with New Brackets
Feb 01, 2018
Protocol to Tax Treaty between the UK and Uzbekistan Signed
Jan 26, 2018
International Compliance Assurance Programme Pilot for Transfer Pricing Launched
Jan 25, 2018
UK Issues Soft Drinks Industry Levy Regulations
Jan 19, 2018
UK Government Clarifies Measure for Implementing BEPS MLI
Jan 19, 2018
Hong Kong Enters into Bilateral CbC Exchange Arrangement with France; Confirms Arrangements with Ireland, South Africa, and the UK
Jan 18, 2018
UK Issues Regulations on Simplified Arrangements for Group Loss Relief
Jan 11, 2018
UK Publishes Payroll Rates and Thresholds Guidance for 2018/2019
Jan 09, 2018
UK Publishes Guidance on Corporate Interest Restriction Returns
Dec 28, 2017
Jersey Publishes CbC Exchange Agreement with the UK
Dec 27, 2017
Switzerland Consults on Ratification of the BEPS MLI and Protocol to Tax Treaty with the UK
Dec 26, 2017
Update - Protocol to Tax Treaty between Switzerland and the UK
Dec 18, 2017
CbC Exchange Agreement between Guernsey and the UK Signed
Dec 15, 2017
EU Finance Ministers Voice Concerns on U.S. Tax Reform in Letter to Treasury Secretary
Dec 13, 2017
European Commission Publishes Communication on Brexit Negotiations Progress
Dec 12, 2017
Amending Protocol to Tax Treaty between Switzerland and the UK Signed
Dec 08, 2017
UK Consults on Royalties Withholding Tax Rule Targeting Non-Resident Intra-Group Arrangements
Dec 07, 2017
UK Finance Bill for Autumn Budget 2017 Tax Measures Published
Dec 05, 2017
CbC Exchange Agreement between Bermuda and the UK Signed
Dec 01, 2017
UK Autumn Budget 2017 Tax Measures
Nov 27, 2017
UK Guidance on Corporation Tax Installment Payments by Very Large Companies
Nov 27, 2017
European Commission Publishes Non-Confidential Decision to Open State Aid Investigation into UK CFC Group Financing Exemption
Nov 21, 2017
UK Finance Act (No. 2) 2017 has Received Royal Assent
Nov 20, 2017
UK Renewed Calls for Public CbC Reporting in Wake of Paradise Papers
Nov 16, 2017
UK Launches Second Consultation on Draft Guidance on the Reform of Corporation Tax Loss Relief
Nov 14, 2017
UK Publishes Tax Payment Schedule Amendment Regulations for Very Large Companies
Nov 10, 2017
UK Guidance on Soft Drinks Industry Levy
Nov 09, 2017
Update - Protocol to Tax Treaty between Ukraine and the UK
Nov 08, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
UK Updates VAT Guidance on B2C Supplies of Digital Services
Nov 02, 2017
European Commission Opens State Aid Investigation into Group Financing Exemption under UK CFC Rules
Oct 31, 2017
Tax Treaty between Gibraltar and the UK to be Negotiated
Oct 30, 2017
UK Publishes Draft Guidance on Penalties for Enablers of Tax Avoidance Schemes
Oct 24, 2017
Romania to Sign New Tax Treaty with the UK
Oct 23, 2017
UK Consults on Draft Corporation Tax Regulations 2017
Oct 18, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
UK Publishes White Paper on Customs, VAT, and Excise Regimes Post Brexit
Oct 13, 2017
Protocol to Tax Treaty between Ukraine and the UK Signed
Oct 13, 2017
Wales Announces Budget Plans for 2018-19 and 2019-20 including Rates for Land Transaction Tax and Landfill Disposals Tax
Oct 06, 2017
UK OTS Consults on Using Accounts Depreciation instead of Capital Allowances for Tangible Fixed Assets
Oct 05, 2017
Tax Treaty between Belarus and the UK Signed
Sep 28, 2017
U.S. Publishes CbC Exchange Arrangement with the United Kingdom
Sep 25, 2017
UK Consults on Draft Legislation for the Finance Bill 2017 to 2018
Sep 15, 2017
UK Parliament Publishes Finance Bill 2017-19
Sep 11, 2017
Guernsey Update on TIEA and Tax Treaty Negotiations
Sep 08, 2017
UK Publishes Updated Explanatory Notes on Finance Bill Resolutions
Sep 07, 2017
UK Treasury Publishes Responses on Simplifying the Computation of Corporation Tax and Stamp Duty System for Paper Transactions
Aug 31, 2017
Peru Planning to Conclude Negotiations for Tax Treaties with France, Germany, Spain, and the UK
Aug 29, 2017
UK Publishes Policy Paper on Enforcement and Dispute Resolution following Brexit
Aug 25, 2017
UK Updates Guidance on Budget Representations for the Autumn Budget 2017
Aug 24, 2017
U.S. Signs CbC Exchange Arrangement with the United Kingdom
Aug 24, 2017
UK Updates Guidelines on CbC Reporting including Master/Local File Requirement
Aug 17, 2017
New TIEA between Bermuda and the UK Signed
Aug 11, 2017
UK Consults on Second Draft Corporate Interest Restriction Guidance
Aug 07, 2017
UK Consults on Draft Guidance on Reform of Corporation Tax Loss Relief
Aug 02, 2017
Pakistan to Negotiate Revisions to Several Tax Treaties
Jul 26, 2017
Update - UK BEPS Measures in Second Finance Bill
Jul 25, 2017
UK Business Profits Toolkit for 2016 to 2017 Tax Year
Jul 14, 2017
Russia Clarifies Existence of a PE under Tax Treaty with the UK
Jul 11, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Update - Tax Treaty between Kyrgyzstan and the UK
Jul 07, 2017
UK OTS Issues Report on Simplifying Corporation Tax Computation
Jul 06, 2017
Bermuda and the UK Sign Competent Authority Agreement for Exchange of Financial Account Information
Jul 06, 2017
UK Regulations on Scottish Limited Partnerships in Force including Beneficial Ownership Disclosure Requirements
Jun 29, 2017
UK Office of Tax Simplification Publishes Annual Report
Jun 28, 2017
CJEU Finds that Gibraltar and the UK to be Treated as a Single Member State with Regard to the Freedom to Provide Services
Jun 15, 2017
Tax Treaty between Kyrgyzstan and the UK Signed
Jun 15, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
EU Council Authorizes Start of Brexit Negotiations
May 24, 2017
UK Conservative Party Manifesto Includes Further Tax Burden Reduction
May 23, 2017
UK Tribunal Finds Place of Effective Management of Guernsey Trust with Mauritius Trustee is in the UK in "Around the World" Scheme
May 22, 2017
G7 Finance Ministers Communiqué and Declaration on Fighting Tax Crimes Published
May 17, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
UK to Issue GBP 107 Million Diverted Profits Tax Assessment to Popular Drinks Brand Owner Diageo
May 16, 2017
UK Labour Party Planning Reverse of Corporation Tax Cuts to Fund Education
May 12, 2017
European Commission Recommendation to Open Brexit Negotiations
May 05, 2017
European Council Guidelines for Brexit Published
May 03, 2017
UK Finance Act 2017 and Criminal Finances Act 2017 Receive Royal Assent
May 02, 2017
Slimmed Down UK Finance Bill 2017 Passes House of Commons
Apr 27, 2017
UK Report on Failure of Overseas Sellers to Charge VAT on Online Sales
Apr 25, 2017
UK Consults on Beneficial Ownership Register
Apr 07, 2017
Update - UK CbC Notification Requirements Interim Guidance
Apr 05, 2017
UK Corporate Interest Restriction Draft Guidance
Apr 04, 2017
UK Updates Guidance for New VAT Flat Rate Scheme for Limited Cost Businesses
Apr 04, 2017
UK to Convert Existing EU Law into Domestic Law as Part of Great Repeal Bill
Apr 03, 2017
UK Amends CbC Reporting Regulations including Reporting Requirements for Partnerships and New Notification Requirements
Apr 03, 2017
Guernsey Update on TIEA and Tax Treaty Negotiations
Apr 03, 2017
UK Invokes Article 50 for EU Exit
Mar 30, 2017
Northern Ireland Looking to Take Advantage of Brexit with Reduced VAT Rate
Mar 24, 2017
UK HMRC Opens Several Consultations and Publishes Outcomes of Several Others
Mar 23, 2017
UK-Germany Bank Levy Double Taxation Agreement Terminated
Mar 23, 2017
UK Publishes Finance Bill 2017
Mar 22, 2017
UK to Initiate EU Exit on 29 March
Mar 22, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
UK House of Lords Committee Recommends Delay in Making Tax Digital
Mar 20, 2017
UK Spring Budget 2017 Delivered
Mar 10, 2017
UK OTS Issues Interim Report for Consultation on Review of VAT
Mar 03, 2017
UK Parliament Rejects Amendment Requiring Overseas Territories to Establish Beneficial Ownership Registries
Feb 27, 2017
Scottish Parliament Passes Income Tax Rates and Bands for 2017-18
Feb 24, 2017
UK Publishes Draft Corporate Interest Restriction Amending Regulations for CIVs and Securitization Companies
Feb 23, 2017
UK Updates List of Targeted Tax Avoidance Schemes
Feb 21, 2017
UK House of Commons Approves Brexit Bill
Feb 10, 2017
Netherlands Terminates Savings Tax Agreements with Respect to the Former Netherlands Antilles
Feb 08, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
UK White Paper on Government Plan for EU Exit
Feb 07, 2017
Scotland to Freeze Individual Income Tax Rates and Retain Higher Rate Threshold
Feb 06, 2017
Albania to Negotiate SSA with the UK
Feb 06, 2017
Hong Kong Agreements for Automatic Exchange of Financial Account Information with Japan and the UK Enter into Force
Feb 03, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
UK Publishes Draft Legislation on Corporate Interest Restrictions and Relief for Carried-Forward Losses
Jan 30, 2017
UK Supreme Court Holds Parliamentary Approval Required to Trigger Brexit
Jan 26, 2017
Tax Treaty between Turkmenistan and the UK has Entered into Force
Jan 26, 2017
EU Advocate General Considers that the UK and Gibraltar are a Single Member State for the Purposes of the Freedom to Provide Services
Jan 23, 2017
Tax Treaty between the U.A.E. and the UK has Entered into Force
Jan 20, 2017
UK Confirms Royalties Exemption under Tax Treaty with Estonia based on MFN Clause
Jan 20, 2017
UK Confirms Entry into Force of Tax Treaty with Uruguay
Jan 17, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Amendments to UK Tax Arrangements with the Isle of Man and Jersey have Entered into Force
Jan 10, 2017
UK to Increase Beneficial Ownership Transparency in Overseas Territories
Jan 09, 2017
Exchange of Notes to the Tax Treaty between Canada and the UK has Entered into Force
Jan 09, 2017
UK Policy Paper on Changes to Northern Ireland Corporation Tax for SMEs
Dec 27, 2016
Top Ten Excuses for Late Filing of a UK Individual Income Tax Return
Dec 23, 2016
Amendment to Income Tax Arrangement between Guernsey and the UK has Entered into Force
Dec 22, 2016
Scottish Draft Budget 2017-18 Includes New Individual Income Tax Bands
Dec 19, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
UK Consults on Draft Guidance on New Hybrid Mismatch Rules
Dec 13, 2016
UK OTS Simplification Review of VAT and Stamp Duty Systems
Dec 12, 2016
UK Publishes Draft Finance Bill 2017 for Consultation
Dec 07, 2016
UK Transfers Individual Income Tax Power to Scottish Parliament
Dec 02, 2016
Belgium Approves Pending Protocols to Tax Treaties with Canada, Poland, and the UK
Dec 01, 2016
UK Autumn Statement 2016 Delivered
Nov 28, 2016
Tax Treaty between the UK and Uruguay has Entered into Force
Nov 28, 2016
UK Publishes Guide on GAAR and Provisional Counteraction Notices
Nov 22, 2016
UK Publishes Supplementary Paper for Consultation on Simplifying the Corporation Tax Computation
Nov 21, 2016
Withholding Tax Agreement between Switzerland and the UK to be Terminated
Nov 17, 2016
New Tax Treaty between Lesotho and the UK Signed
Nov 10, 2016
UK Taskforce Launches Criminal and Civil Investigations into Panama Papers
Nov 09, 2016
Update - Tax Treaty between Colombia and the UK
Nov 09, 2016
TIEA between the UK and Uruguay has Entered into Force
Nov 07, 2016
Tax Treaty between Colombia and the UK Signed
Nov 04, 2016
UK OTS Report on Simplifying the Corporation Tax Computation
Nov 03, 2016
UK Updates Guidance for Creative Industry Tax Reliefs
Nov 01, 2016
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Japan and the UK
Nov 01, 2016
2015 Protocol to Tax Arrangement between Guernsey and the UK has Entered into Force
Oct 20, 2016
UK Publishes Updated Guidance on Disclosure of Tax Avoidance Schemes
Oct 19, 2016
Criminal Finance Bill Submitted to UK Parliament including a New Criminal Offense for Failing to Prevent Tax Evasion
Oct 17, 2016
Guernsey Update on TIEA and Tax Treaty Negotiations
Oct 14, 2016
European Commission Extends State Aid Investigation into Gibraltar Tax Ruling Procedure
Oct 11, 2016
UK Conservative Party Leaders Committed to Finalizing Brexit and Reducing Corporate Tax Rate
Oct 05, 2016
Brazil Commits to Exchange of Beneficial Ownership Information
Oct 04, 2016
UK Labour Party Leader Pledges to Increase Corporation Tax
Oct 03, 2016
UK Consults on New Penalty for Participating in VAT Fraud
Sep 30, 2016
UK Issues Draft Guidance on Northern Ireland Corporation Tax Rate
Sep 28, 2016
Norway Commits to Exchange of Beneficial Ownership Information
Sep 27, 2016
UK Publishes Guidance on VAT Obligations for Overseas Businesses Selling Goods in the UK through an Online Marketplace
Sep 22, 2016
UK Finance Act 2016 Receives Royal Assent
Sep 21, 2016
Singapore and the UK Sign Competent Authority Agreement for Exchange of Financial Account Information
Sep 20, 2016
Italy Supreme Confirms Legal and Economic Control of Dividend Income Required for Rate Benefit under Tax Treaty
Sep 16, 2016
UK Publishes Guidance on Worldwide Disclosure Facility
Sep 09, 2016
Ukraine Clarifies Taxation of Royalties under Tax Treaty with the UK
Sep 09, 2016
UK House of Commons Approves Amendment Allowing Treasury to Require Public CbC Reports
Sep 07, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Uruguay Approves Pending Tax Treaty and TIEA with the UK
Sep 07, 2016
UK Explains Amendments to Finance Bill 2016 Concerning the Patent Box, Capital Gains Tax Reduction and Hybrid Mismatches
Sep 06, 2016
Argentina Commits to Exchange of Beneficial Ownership Information
Sep 06, 2016
UK Issues Three Consultation on Proposals to Tackle the Hidden Economy
Aug 31, 2016
UK Consultation on Penalties for Failure to Correct Offshore Tax Liabilities
Aug 30, 2016
Chile and Moldova Commit to Exchange of Beneficial Ownership Information
Aug 25, 2016
UK Issues Consultation on New Penalties for Tax Avoidance Enablers and Strengthening Taxpayer Inaccuracy Penalties
Aug 19, 2016
UK Issues Multiple Consultations on Making Tax Digital
Aug 17, 2016
UK Consultation on Proposals to Clarify Tax Treatment of Partnerships
Aug 11, 2016
UK to Cut Late Payment Interest due to Cut in Bank of England Rate
Aug 10, 2016
Indian Tax Tribunal Holds that No Tax is Due on Payments for Taxation and Audit Services Provided Overseas
Aug 10, 2016
UK Parliamentary Group Issues Report on the OECD BEPS Project
Aug 09, 2016
India Court Holds MFN Clause in Protocol to French Tax Treaty Incorporates Scope of FTS under UK Treaty
Aug 08, 2016
UK to Amend CbC Regulations to Specifically Include Partnerships
Aug 04, 2016
Tax Treaty between Senegal and the UK has Entered into Force
Aug 04, 2016
UK Parliament Publishes Briefing Paper on Corporate Tax Reform
Aug 02, 2016
UK Consultation on Look-through Basis of Taxation
Jul 29, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
New UK Chancellor of the Exchequer Responds to Tax Issues Raised by Parliament
Jul 26, 2016
UK Publishes Finance Bill 2016 Amendments Concerning Hybrid Mismatches and GAAR
Jul 25, 2016
Guernsey Commits To Exchange of Beneficial Ownership Information
Jul 21, 2016
Indian Tribunal Holds Fees for Overseas Marketing Services do Not Constitute FTS under Singapore and UK Tax Treaties
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
UK Publishes Capital Allowances (Designated Assisted Areas) Order 2016
Jul 18, 2016
UK Ratifies Amendments to Income Tax Arrangements with Guernsey, Isle of Man and Jersey
Jul 18, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
UK Publishes Legislation for the Taxation of Profits of Non-Residents from Trading in and Developing UK Land
Jul 07, 2016
Tax Treaty between Algeria and the UK has Entered into Force
Jul 07, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
UK Updates Notices on VAT Registration and De-Registration
Jul 05, 2016
Update - Tax Treaty between Turkmenistan and the UK
Jul 01, 2016
UK Updates Information on Royalty Withholding Tax Reforms
Jun 30, 2016
UK Parliament Fails to Pass Bill Requiring Public Disclosure of CbC Reports
Jun 30, 2016
UK Publishes Guidance on Publishing of Large Businesses Tax Strategy
Jun 29, 2016
Briefing Paper: Brexit Impact on UK Taxation
Jun 28, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
UK Publishes Finance Bill 2016 GAAR Amendments
Jun 17, 2016
Tax Treaty between Turkmenistan and the UK Signed
Jun 15, 2016
India Commits To Exchange of Beneficial Ownership Information
Jun 14, 2016
UK Public CbC Reporting Amendment Tabled in Parliament
Jun 10, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Arrangement Amending Tax Arrangement between Jersey and the United Kingdom has Entered into Force
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
UK Launches Consultation on Introduction of Secondary Adjustments into Domestic Transfer Pricing Legislation
Jun 01, 2016
G7 Declaration Following Japan Summit Encourages Adoption of BEPS Measures and Measures to Improve Transparency
Jun 01, 2016
UK Launches Consultation on Reforms to Corporation Tax Loss Relief
May 31, 2016
Update - Tax Treaty between the U.A.E. and the U.K.
May 25, 2016
Update - Tax Treaty between the UK and Uruguay
May 24, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
UK Issues Follow-up Consultation on Tax deductibility of Corporate Interest Expense
May 16, 2016
UK Parliament Committee Questions HMRC's Authority to Enforce Anti-Avoidance Regulation Included in CbC Rules
May 05, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
UK Enters into Agreements for Exchange of Beneficial Ownership Information with Overseas Territories
Apr 25, 2016
UK Publishes Consultation on New Corporate Offence of Failure to Prevent the Criminal Facilitation of Tax Evasion
Apr 20, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Tax Treaty between the U.A.E and the UK Signed
Apr 14, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Ukraine Planning to Negotiate Protocols to the Tax Treaties with Austria, Belgium, the Netherlands, the United Kingdom and Switzerland
Apr 06, 2016
UK Publishes Draft Guidance on Public Disclosure of Large Business Tax Strategies
Apr 01, 2016
Proposed Changes in Scotland's Individual Income Tax Including 60% Top Rate
Mar 31, 2016
UK Business Tax Road Map for Reform
Mar 29, 2016
Scotland Act 2016 Passed by UK Parliament and Receives Royal Assent
Mar 28, 2016
UK Finance Bill 2016 Introduced into Parliament
Mar 25, 2016
UK Rates and Thresholds for PAYE Tax, National Insurance Contributions, and Other Benefits
Mar 21, 2016
United Kingdom Enters into Protocols Amending Tax Arrangements with Guernsey, Isle of Man and Jersey
Mar 21, 2016
UK Budget 2016 Delivered
Mar 17, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
Wales Passes Bill to Establish Welsh Revenue Authority for Devolved Taxes
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
UK Office of Tax Simplification Proposes Alignment of Income Tax and National Insurance Contributions
Mar 09, 2016
UK Publishes New Policy Paper on Taxing the Profits of Companies not Resident in the UK and Updates Papers on Transfer Pricing and Aggressive Tax Planning
Mar 03, 2016
UK Publishes Final Regulations for CbC Reporting
Feb 29, 2016
Tax Treaty between the United Kingdom and Uruguay Signed
Feb 29, 2016
UK Updates Guidance on Rules for Disclosure of Tax Avoidance Schemes for VAT, Direct Taxes and National Insurance Contributions, and Related Penalties
Feb 22, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Consultation on Changes to Non-Dom Taxation
Feb 17, 2016
UK to Follow BEPS Project Action 8-10 Guidelines in Transfer Pricing Audits
Feb 16, 2016
Factsheet on HMRC and Multinational Corporations Published in Response to Criticism of Google's Tax Deal with the UK
Feb 11, 2016
India Enters into First-Ever Bilateral APAs with the UK
Feb 04, 2016
UK Parliament Committee Launches Public Inquiry on UK Tax Policy and the Tax Base
Feb 04, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Google to Pay GBP 130 Million in UK Tax Settlement
Jan 25, 2016
Tax Treaty between Tajikistan and the UK has Entered into Force
Jan 19, 2016
UK Publishes Revenue and Customs Brief on VAT MOSS Simplifications for Businesses Trading under the VAT Threshold
Jan 14, 2016
Protocol to the Tax Treaty between Germany and the United Kingdom has Entered into Force
Jan 13, 2016
Tax Treaty between Bulgaria and the UK has Entered into Force
Jan 12, 2016
Tax Treaty between Kosovo and the UK has Entered into Force
Jan 12, 2016
UK Publishes MoU with Northern Ireland on Corporate Tax Rate
Jan 11, 2016
New Tax Treaty between Sweden and the United Kingdom has Entered into Force
Jan 07, 2016
UK Publishes Draft Examples of the Treatment of Hybrid Mismatches under Proposed Rules to Neutralize their Effects
Jan 05, 2016
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Tax Treaty between Croatia and the UK has Entered into Force
Dec 15, 2015
UK Publishes Overview of Draft Finance Bill 2016 including Patent Box and Hybrid Mismatch Measures
Dec 11, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
UK Publishes Draft Changes to Installment Payment Dates for Very Large Companies
Dec 07, 2015
HMRC Updates Diverted Profits Tax Guidance on DPT Notification and Risk Assessment
Dec 02, 2015
UK Changes Interpretation of Residence Articles in 16 Tax Treaties
Dec 02, 2015
UK Summer Finance Bill 2015 Receives Royal Assent
Nov 23, 2015
Northern Ireland to Implement 12.5% Corporate Tax Rate from 2018
Nov 20, 2015
UK Announces Tax Treaty and Protocol Negotiation Plans
Nov 18, 2015
UK Ratifies TIEA with Brazil
Nov 17, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
UK Publishes Updated Guidance on Requirement to Pay Corporation Tax in Installments
Nov 03, 2015
U.K. Issues Plan on Improving R&D Tax Relief Access for SMEs
Oct 30, 2015
U.K. Consults on Interest Expense Deduction and Patent Box Rules based on Outcomes of the OECD BEPS Project
Oct 26, 2015
UK Launches Public Consultation on CbC Reporting Legislation
Oct 07, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Protocol to the Tax Treaty between Romania and the UK to be Negotiated
Sep 25, 2015
UK Publishes Updated Guidance on VAT Partial Exemption
Aug 27, 2015
UK's Increased Film Tax Credit Approved by the EU
Aug 25, 2015
Indian Court Holds Interest on Tax Refund Treated as Business Income under UK Tax Treaty
Aug 14, 2015
UK Publishes Updated Issue Briefing: Direct Recovery of Debts
Aug 12, 2015
Guernsey Provides Update on Tax Treaty and TIEA Negotiations
Aug 06, 2015
Tax Treaty between the UK and Zambia has Entered into Force
Aug 03, 2015
Exchange of Notes Regarding the Tax Treaty between Japan and the UK has Entered into Force
Jul 27, 2015
UK Launches Consultations on Large Business Tax Compliance Matters and Sanctions for Tax Avoidance Schemes
Jul 24, 2015
Tax Collection and Management (Wales) Bill Introduced
Jul 24, 2015
UK Issues Summer Finance Bill 2015
Jul 17, 2015
UK Summer Budget 2015 Presented including Corporate Tax Rate Cut
Jul 10, 2015
UK Issues Guidance on Stamp Tax and the Prohibition of Cancellation Schemes of Arrangement for Takeovers
Jul 01, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
TIEA between Macau and the UK has Entered into Force
Jun 16, 2015
Tax Treaty between Kosovo and the UK Signed
Jun 08, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Amazon Changes EU Tax Structure to Book Revenue in Countries where Customers are Located
May 28, 2015
HRMC Guidance on Removal of Holding and Treasury Companies from Definition of UKFI
May 27, 2015
EU to Discuss Minimum Corporate Tax Rate across the Union
May 27, 2015
TIEA between Monaco and the UK has Entered into Force
May 12, 2015
Bank Double Taxation Agreement between the Netherlands and the UK Enters into Force
May 01, 2015
Corporation Tax (Northern Ireland) Act 2015 has Received Royal Assent
Apr 06, 2015
UK Issues Updated Diverted Profits Tax Guidance
Apr 01, 2015
Update- New Tax Treaty between Bulgaria and the UK
Mar 31, 2015
New Tax Treaty between Sweden and the UK Signed
Mar 31, 2015
Tax Treaty between Bulgaria and the UK Signed
Mar 26, 2015
UK Finance Bill 2015 Introduced into Parliament
Mar 25, 2015
SSA between Chile and the UK to Enter into Force
Mar 25, 2015
Scotland Issues Bands and Rates for Land and Buildings Transactions Tax and Landfill Tax
Mar 23, 2015
UK Issues Order Increasing VAT Registration Threshold
Mar 23, 2015
New UK Criminal Offences and Higher Penalties for Tax Evasion
Mar 20, 2015
UK Budget 2015 Delivered
Mar 19, 2015
U.K. House of Commons Passes Corporation Tax (Northern Ireland) Bill
Mar 09, 2015
Tax Treaty between Senegal and the U.K. Signed
Mar 02, 2015
U.K. Issues Ratification Order for the Bank Tax Double Taxation Agreement with the Netherlands
Feb 25, 2015
U.K Publishes Guidance on Promoters of Tax Avoidance Schemes and Introduces New Regulations on When a Company is Not to be treated as a Promoter
Feb 20, 2015
Tax Treaty between Algeria and the U.K. Signed
Feb 20, 2015
UK Rates and Thresholds for PAYE Tax, National Insurance Contributions and Other Benefits Published
Feb 09, 2015
UK Launches Consultation on Strengthening Sanctions for Tax Avoidance
Feb 05, 2015
UK Publishes Slides Presented on Diverted Profits Tax Open Day
Feb 04, 2015
CJEU Dismisses European Commission's Challenge that UK Group Relief Rules are Incompatible with EU Law
Feb 04, 2015
UK Policy Paper Published Including Draft Legislation for Devolving Income Tax and Other Powers to Scotland.
Jan 28, 2015
Scotland Announces Land and Buildings Transactions Tax Rates
Jan 23, 2015
Tax Treaty between Croatia and the U.K. Signed
Jan 20, 2015
TIEA between Monaco and the U.K. Signed
Jan 20, 2015
The U.K. Publishes Corporation Tax (Northern Ireland) Bill
Jan 09, 2015
New Tax Treaty between Iceland and the U.K. has Entered into Force
Jan 08, 2015
Protocol to the Tax Treaty between Canada and the U.K. has Entered into Force
Dec 22, 2014
U.K. Issues Draft Legislation for Direct Recovery of Tax and Tax Credit Debts
Dec 16, 2014
U.K Provides Guidance for Small Business on the EU 2015 VAT Place of Supply Rule Change and the VAT Mini One Stop Shop
Dec 12, 2014
U.K. Issues Draft Measures for Finance Bill 2015 and other Legislation
Dec 11, 2014
U.K. Autumn Statement 2014 Delivered Including a New Diverted Profits Tax and Other Tax Measures
Dec 04, 2014
Tax Treaty between the U.K. and the U.A.E. to be Negotiated
Dec 04, 2014
Modified Nexus Approach Proposed by Germany and the U.K. to Counter Harmful IP Regimes
Nov 20, 2014
Protocol to the Tax Treaty between Japan and the U.K. to Enter into Force
Nov 19, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
U.K. Legislation to Provide Welsh Income Tax Flexibility
Oct 08, 2014
U.K. Announces Upcoming Launch of VAT Mini One Stop Shop
Sep 25, 2014
Croatia Approves for Signature the Tax Treaty with the U.K.
Sep 12, 2014
Tax Treaty between Algeria and the U.K. Under Negotiation
Sep 10, 2014
TIEA between Macau and the United Kingdom Signed
Sep 09, 2014
Uruguay Approves TIEA With the U.K.
Aug 29, 2014
Revenue Scotland Formally Established And Tax Rules Finalized for Collection of Taxes Devolved Under Scotland Act 2012
Aug 21, 2014
Mumbai Appellate Tribunal Rules on the Nature of Income Derived from Providing Access to a Foreign Company's e-Portal
Aug 05, 2014
Mutual Assistance Convention has Entered Into Force in Guernsey
Aug 04, 2014
U.K. Enacts Finance Act 2014
Jul 22, 2014
Protocol to the Tax Treaty between Canada and the U.K. Signed
Jul 22, 2014
UK Ratifies Protocol to the Tax Treaty with Belgium
Jul 18, 2014
UK Ratifies Protocol to the Tax Treaty with Germany
Jul 18, 2014
UK Ratifies Tax Treaty with Iceland
Jul 18, 2014
UK Ratifies Protocol to the Tax Treaty with Japan
Jul 18, 2014
UK Ratifies Tax Treaty with Zambia
Jul 18, 2014
Guernsey Ratifies Protocol to the TIEA with the U.K.
Jul 08, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Tax Treaty between the U.K. and Tajikistan Signed
Jul 02, 2014
Indian Tribunal Issues Decision on the Formation of a PE when Rendering Services Connected to a Clients Operations in India
Jun 30, 2014
U.K. Subway's Toasted Sandwiches Still Subject to Standard VAT
Jun 17, 2014
ATO Issues Determination on Application of Australia-UK Tax Treaty Benefits when a Nominee Shareholder Holds Shares of an Australian Company
Jun 16, 2014
U.K. Ratifies TIEA with Uruguay
Jun 04, 2014
Negotiations for a Tax Treaty between the U.K. and Kyrgyzstan Concluded
May 27, 2014
G5 Ministers on Automatic Information Exchange and BEPS
Apr 30, 2014
Treaty between Spain and the U.K. to Enter Into Force
Apr 23, 2014
UK Stamp Tax and Duty Exemption for Exchange Traded Funds
Apr 11, 2014
Delhi Tribunal Rules on Technology Transfers, Technical Assistance, and Service PEs
Apr 04, 2014
Protocol Signed to Amend Germany-U.K. Tax Treaty
Mar 20, 2014
UK BUDGET 2014
Mar 19, 2014
Protocol Signed to Amend Belgium U.K. Tax Treaty
Mar 18, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Protocol to treaty between Germany and United Kingdom – details
Mar 14, 2014
Finance Bill 2014: corporation tax: chargeable gains anti-avoidance rules involving losses – legislation with immediate effect
Jan 01, 2014
New accounting standards – guidance published
Jan 01, 2014
Treaty between Canada and UK – Tax Court of Canada decides that individual resident in Canada and the United Kingdom, but not liable to UK tax, is subject to tax in Canada
Jan 01, 2014
Protocol to treaty between India and United Kingdom enters into force
Jan 01, 2014
Protocol to treaty between Netherlands and United Kingdom enters into force
Jan 01, 2014
Treaty between Norway and United Kingdom enters into force
Jan 01, 2014
Autumn Statement: personal taxation – details
Dec 31, 2013
Autumn Statement: anti-avoidance measures – details
Dec 31, 2013
Autumn Statement: business taxation – details
Dec 31, 2013
Treaty between Iceland and United Kingdom signed
Dec 31, 2013
Protocol to treaty and exchange of notes between Japan and United Kingdom signed
Dec 31, 2013
Treaty between Panama and United Kingdom enters into force
Dec 31, 2013
Decision on taxability of long-term capital gains from sale of listed securities
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Offshore funds: payments to non-resident participants – disapplication of requirement to withhold tax
Sep 16, 2013
Treaty between Panama and United Kingdom signed
Sep 16, 2013
Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom
Sep 16, 2013
Treaty between India and United Kingdom – Indian decision on supply of technology versus supply of machines
Jul 29, 2013
Decision that internal TNMM is preferred over external TNMM
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Protocol to treaty between Netherlands and United Kingdom – signed and details
Jul 29, 2013
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Withholding tax on interest – HMRC announce changes to Double Taxation Treaty Passport Scheme
Jun 27, 2013
US, Australia, and UK announce plan to share data to combat offshore tax evasion
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
General Anti-Abuse Rule – guidance published
Jun 24, 2013
Tax benefits from structured financial transaction denied for lack of economic substance
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 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
May 06, 2013
Budget for 2013-14: measures to be included in Finance Bill 2013 – business and property taxation
May 06, 2013
Budget for 2013-14: measures for inclusion in Finance Bill 2013 – anti-avoidance and tax management
May 06, 2013
Amending exchange of notes to treaty between Austria and Singapore signed
May 06, 2013
Treaty between Norway and United Kingdom signed
May 06, 2013
Treaty between Spain and United Kingdom – details
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Combating tax evasion – UK announces cooperation with the Isle of Man
May 04, 2013
Protocol to treaty between United Kingdom and China (People's Rep.) signed
May 04, 2013
Treaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Settlement opportunity for participant in tax avoidance schemes
Mar 25, 2013
Treaty between Bahrain and United Kingdom enters into force
Mar 25, 2013
Treaty between Barbados and United Kingdom enters into force
Mar 25, 2013
Protocol to treaty between Belgium and United Kingdom enters into force
Mar 25, 2013
Amending exchange of letters to treaty between Switzerland and United Kingdom enters into force
Mar 25, 2013
Non-standard treaty tie-breaker rules for company residence – guidelines published
Mar 25, 2013
Interaction of CFC rules with worldwide debt cap rules – regulations published
Feb 10, 2013
Controlled foreign companies – excluded banking business profits: regulations published
Feb 10, 2013
Finance Bill 2013 – Targeted anti-avoidance rules: trade and property deductions
Feb 10, 2013
Autumn Statement – main points
Feb 10, 2013
Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
Feb 10, 2013
Treaty between Liechtenstein and United Kingdom enters into force
Feb 10, 2013
Protocol to treaty between Singapore and United Kingdom enters into force
Feb 10, 2013
Withholding tax agreement between Switzerland and United Kingdom enters into force
Feb 10, 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
Feb 09, 2013
Treaty between India and United Kingdom – Indian decision that all transactions that lead to tax savings cannot be regarded as a colourable transaction
Feb 09, 2013
Additional draft guidance published on controlled foreign companies and permanent establishments
Dec 02, 2012
CFC rules: excluded banking business profits – draft regulations published
Dec 02, 2012
Interaction between CFC rules and worldwide debt cap rules – draft regulations published
Dec 02, 2012
Protocol to treaty between India and United Kingdom signed
Dec 02, 2012
Treaty between India and United Kingdom – Indian decision that slot hire agreements fall within the ambit of operation of ships for treaty purposes
Dec 02, 2012
FCE Bank case – Court of Appeal holds UK's former group relief rules in breach of treaty non-discrimination article
Dec 02, 2012
UK-US FATCA agreement signed
Oct 23, 2012
Patent Box – guidance published
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 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
Sep 03, 2012
Finance Bill 2012 receives Royal Assent
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
US Court of Appeals allows FTC for UK windfall tax
Jul 29, 2012
Treaty between Liechtenstein and United Kingdom signed
Jul 29, 2012
Amending exchange of letters to treaty between Switzerland and United Kingdom signed
Jul 29, 2012
Scotland Act 2016 – clarifying scope of Scottish income tax rate
Jul 25, 2012
Unauthorised unit trusts – consultation launched
Jul 25, 2012
Second protocol to treaty between Singapore and United Kingdom – details
Jul 25, 2012
Budget 2012-13 – Finance Bill 2012 published
Apr 17, 2012
Budget for 2012-13 – date
Mar 04, 2012
Protocol to treaty between Mauritius and United Kingdom enters into force
Nov 24, 2011
Protocol to treaty between South Africa and United Kingdom enters into force
Nov 24, 2011
Protocol to treaty between United Kingdom and Qatar enters into force
Sep 15, 2011
Finance Act 2011 receives Royal Assent
Aug 14, 2011
Treaty between China and United Kingdom – signed and details
Jul 27, 2011
Protocol to treaty between Mexico and United Kingdom enters into force
May 12, 2011
Budget for 2011-12: Corporate taxation
Apr 27, 2011
Protocol to treaty between Oman and United Kingdom enters into force
Apr 27, 2011
Treaty between Germany and United Kingdom enters into force
Mar 14, 2011
Protocol to treaty between United Kingdom and Malaysia enters into force
Mar 14, 2011
Protocol to treaty between Austria and United Kingdom enters into force
Feb 28, 2011
Treaty between Hong Kong and United Kingdom enters into force
Feb 28, 2011
Treaty between Netherlands and United Kingdom enters into force
Feb 28, 2011
Protocol to treaty between Switzerland and United Kingdom enters into force
Feb 28, 2011
Treaty between Qatar and United Kingdom enters into force
Nov 27, 2010
Treaty between Hong Kong and United Kingdom – details
Oct 26, 2010
Emergency Budget for 2010-11 – Finance (No. 2) Act 2010 receives Royal Assent
Sep 06, 2010
Emergency Budget for 2010-11 – company taxation
Jul 17, 2010
Treaty between Germany and United Kingdom – details
May 25, 2010
Treaty between Russia and United Kingdom – Gibraltar outside scope
Apr 26, 2010
Reform of CFC regime: summary of main proposals
Mar 05, 2010
Reform of CFC regime: summary of main proposals
Feb 19, 2010
Pre-Budget Report for 2010-11: business taxation
Jan 20, 2010
Treaty between United Kingdom and France enters into force
Jan 20, 2010
Protocol to treaty between UK and Jersey enters into force
Jan 20, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Budget for 2009-10 – Finance Act 2009 receives Royal Assent: exemption for distributions
Aug 13, 2009
Protocol between Belgium and United Kingdom – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
New treaty between Israel and United Kingdom – principle points agreed, but not yet signed
Jul 16, 2009
Protocol to treaty between Isle of Man and UK enters into force
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between India and UK – Indian decision on whether payments for software constitutes royalty or business income
Apr 10, 2009
UK ratifies tax treaty with France
Apr 10, 2009
Protocol between UK and Switzerland enters into force
Feb 22, 2009
Pre-Budget Report for 2009-10 presented to Parliament
Dec 24, 2008
Treaty between Australia and UK – negotiations
Dec 24, 2008
Treaty between India and UK – Indian ruling on whether payments for lease of satellite transponder qualify as royalty
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Double taxation relief – surrender of relievable tax within a group: regulations amended
Nov 04, 2008
The Australian Taxation Office (ATO) released for comment Draft Taxation Determination ATO TD 2008/D15, which considers the Australian (and UK) taxation consequences of paying and receiving a return under an enhanced bond investment by an Australian taxpayer from a UK bank. The Draft Determination was released on 24 October 2008 and comments are invited by 21 November 2008.
Nov 04, 2008
Treaty between UK and Netherlands – details
Nov 04, 2008
Treaty between UK and Slovenia enters into force
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Protocol to treaty between New Zealand and United Kingdom enters into force
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Protocol to treaty between UK and Switzerland – signed and details
Oct 07, 2008
2001 treaty between United States and United Kingdom – IRS issues interpretation of Art. 18 (Pension Schemes)
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Netherlands
Aug 30, 2008
Treaty negotiation priorities announced
Aug 30, 2008
Protocol to treaty between UK and New Zealand ratified
Aug 30, 2008
Treaty between UK and Slovenia ratified
Aug 30, 2008
Treaty between UK and Saudi Arabia ratified
Aug 30, 2008
Financial Court of Düsseldorf rules on transfer pricing adjustments
Aug 11, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Finance Act 2008 receives Royal Assent
Aug 11, 2008
Exchange of information agreement between United Kingdom and Bermuda – ratified and details
Aug 11, 2008
Treaty between France and United Kingdom – details
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Implementation of Mergers Directive
Jul 27, 2008
2008 treaty between France and United Kingdom signed
Jul 27, 2008
Treaty between United Kingdom and Slovenia – details
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Corporation tax – interest rates
May 14, 2008
Budget for 2008-09 – corporate tax details
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Federal Finance Court
Mar 16, 2008
Treaty between India and UK – Indian decision on ascertainment of "business connection"/PE and attribution of profits
Mar 16, 2008
Merger of UK companies with Italian PEs: tax consequences
Mar 16, 2008
US
Mar 16, 2008
UK-Switzerland income tax treaty: memoranda of understanding
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Business tax reform: capital allowance changes
Feb 08, 2008
Treaty between Australia and United Kingdom – ATO interprets by reference to LOB provision in treaty between Australia and United States
Feb 08, 2008
Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Consultation on principles-based approach to financial products avoidance
Jan 16, 2008
Protocol to treaty between UK and Switzerland ratified
Jan 16, 2008
Treaty between Russia and United Kingdom – Russian Ministry of Finance clarifies application of treaty provisions re deduction of expenses incurred for purposes of PE located in Russia
Dec 03, 2007
Protocol between United Kingdom and New Zealand signed – details
Dec 03, 2007
Treaty between United Kingdom and Saudi Arabia signed
Dec 03, 2007
IRS releases text of US-UK mutual agreement on definition of "first notification" under US-UK income tax treaty
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Pre-Budget Report for 2008-09
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
Accession Convention to Arbitration Convention for 10 new Member States ratified by UK
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Business tax reform consultation
Sep 02, 2007
Tax treaty developments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Finance Act 2007
Jul 29, 2007
Protocol to treaty between UK and Switzerland signed
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Taxation of foreign profits of companies
Jul 02, 2007
Non-discrimination and group income elections
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Capital gains degrouping charge
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Treaty between France and UK – Court of Appeals of Paris rules on agency permanent establishment
Jun 18, 2007
Italian tax authorities issue ruling re treatment of Italian PE of UK partnership, income paid by UK partnership to Italian partners
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Extension of tax avoidance scheme disclosure rules
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Capital gains treatment of capital contributions
Apr 28, 2007
Treaty between the United Kingdom and Switzerland – UK Court of Appeal decides on non-discrimination relief
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
French Supreme Administrative Court
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced
Feb 24, 2007
New income tax treaty between United Kingdom and Poland enters into force
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Pre-Budget Report for 2007-08
Jan 15, 2007
Treaty between Poland and United Kingdom ratified
Jan 15, 2007
Implementation of EC Merger Directive
Dec 17, 2006
Dutch clarification on credit for withholding tax and application of redistribution
Dec 17, 2006
Tax treaty between Peru and the United Kingdom - negotiations
Dec 17, 2006
Treaty between Japan and UK to enter into force
Nov 12, 2006
Draft guidance on application of Indofood case (interpretation of "beneficial ownership" under Indonesia-Netherlands tax treaty)
Nov 12, 2006
UK–US treaty agreement on dual consolidated losses
Nov 12, 2006
ECJ: UK CFC rules in breach of freedom of establishment unless application limited to wholly artificial arrangements – details
Oct 14, 2006
Finance Act 2006 enacted
Aug 13, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
New tax treaty between Poland and UK signed – details
Aug 13, 2006
Treaty programme priorities
Aug 13, 2006
Extension of tax avoidance scheme disclosure rules
Jul 11, 2006
Avoidance of tax by factoring of business income
Jul 11, 2006
Australian treatment of shipping and aircraft leasing profits of UK and US enterprises
Jul 11, 2006
Indian ruling on taxability of payments for information under India-UK tax treaty
Jun 14, 2006
UKCourt of Appeal decides on residence status of foreign company re inter alia Netherlands-UK treaty
Mar 16, 2006
Protocol and MoU to treaty between Switzerland and UK initialled
Mar 16, 2006
Treaty between United Kingdom and Japan signed
Mar 16, 2006
UK
Mar 16, 2006
US Court
Feb 19, 2006
Pre-Budget Report for 2006-07
Jan 01, 2006
The Chilean Tax Authorities has issued Circular Letter 63 of 24 November 2005. The Circular provides that, after consultation with the UK tax authorities, the term "United Kingdom", as used in Art. 3 Para. 1(c) of the tax treaty between Chile and the United Kingdom, does not include the "Overseas Territories" and the "Crown Dependencies".
Jan 01, 2006
The Finance (No. 3) Bill was published on 26 May 2005. The Bill reintroduces into Parliament the provisions of the original Finance Bill 2005 that were dropped when the Finance Act 2005 was enacted. Important details include:
Sep 21, 2005
Court of Appeals of Paris decides on concept of beneficial owner under France-UK tax treaty
Sep 21, 2005
The Inland Revenue announced on 12 July 2005 details of the United Kingdom's tax treaty negotiating priorities for the year to 31 March 2006. These include:
Aug 03, 2005
Following a final round of negotiations on 26 May 2005, the United Kingdom and Japan reached an agreement in principle on a new tax treaty. Once in force, the new treaty will replace the United Kingdom-Japan income tax treaty of 10 February 1969 (as amended by the 1980 protocol). Further details of the new treaty are not yet available.
Aug 03, 2005
The Internal Revenue Service (IRS) has released the text of a private letter ruling (PLR) on 3 June 2005 holding that stock of a US corporation owned by a UK company through foreign entities that elect to be treated as disregarded entities under the US check-the-box regulations can qualify for the zero dividend withholding rate under
Aug 03, 2005
Entry into force on 21 December 2004, effective as from 1 January 2005 in Chile and as from 1 April 2005 (in respect of corporation tax, for any financial year beginning on or after 1st April) or 6 April 2005 (in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2005) in the United Kingdom.
Jan 19, 2005