United Kingdom Tax News

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

Treaty between Spain and United Kingdom – details

6 May 2013

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

6 May 2013

Heavy restrictions on capital movements enter into force

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

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

Autumn Statement – main points

10 February 2013

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

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

Controlled foreign companies – excluded banking business profits: regulations published

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