On 29 December 2006, HMRC announced that the new income tax treaty between the United Kingdom and Poland, signed on 20 July 2006, entered into force on 27 December 2006. In Poland, the treaty generally applies from 1 January 2007. In the United Kingdom, it generally applies from 1 January 2007 for withholding tax purposes, from 1 April 2007 for corporation tax purposes an…