United Kingdom Tax News

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

Protocol to treaty between India and United Kingdom signed

2 December 2012

Additional draft guidance published on controlled foreign companies and permanent establishments

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

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

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

Finance Bill 2012 receives Royal Assent

3 September 2012

Treaty between Liechtenstein and United Kingdom signed

29 July 2012

Amending exchange of letters to treaty between Switzerland and United Kingdom signed

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

US Court of Appeals allows FTC for UK windfall tax

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Unauthorised unit trusts – consultation launched

25 July 2012

Second protocol to treaty between Singapore and United Kingdom – details

25 July 2012

Scotland Act 2016 – clarifying scope of Scottish income tax rate

25 July 2012

Budget 2012-13 – Finance Bill 2012 published

17 April 2012

Budget for 2012-13 – date

4 March 2012

Protocol to treaty between Mauritius and United Kingdom enters into force

24 November 2011

Protocol to treaty between South Africa and United Kingdom enters into force

24 November 2011

Protocol to treaty between United Kingdom and Qatar enters into force

15 September 2011

Finance Act 2011 receives Royal Assent

14 August 2011

Treaty between China and United Kingdom – signed and details

27 July 2011

Protocol to treaty between Mexico and United Kingdom enters into force

12 May 2011

Budget for 2011-12: Corporate taxation

27 April 2011

Protocol to treaty between Oman and United Kingdom enters into force

27 April 2011