United Kingdom Tax News

Protocol Signed to Amend Belgium U.K. Tax Treaty

18 March 2014

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014

Protocol to treaty between Germany and United Kingdom – details

14 March 2014

Treaty between Norway and United Kingdom enters into force

1 January 2014

Protocol to treaty between India and United Kingdom enters into force

1 January 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

1 January 2014

New accounting standards – guidance published

1 January 2014

Finance Bill 2014: corporation tax: chargeable gains anti-avoidance rules involving losses – legislation with immediate effect

1 January 2014

Protocol to treaty between Netherlands and United Kingdom enters into force

1 January 2014

Treaty between Panama and United Kingdom enters into force

31 December 2013

Treaty between Iceland and United Kingdom signed

31 December 2013

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

31 December 2013

Autumn Statement: business taxation – details

31 December 2013

Autumn Statement: anti-avoidance measures – details

31 December 2013

Autumn Statement: personal taxation – details

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

Decision that internal TNMM is preferred over external TNMM

29 July 2013

Protocol to treaty between Netherlands and United Kingdom – signed and details

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

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

24 June 2013

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

24 June 2013