United Kingdom Tax News
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
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
Amending exchange of letters to treaty between Switzerland and United Kingdom enters into force
25 March 2013
Non-standard treaty tie-breaker rules for company residence – guidelines published
25 March 2013
Protocol to treaty between Belgium and United Kingdom enters into force
25 March 2013
Treaty between Barbados 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
Protocol to treaty between Singapore and United Kingdom enters into force
10 February 2013
Treaty between Liechtenstein 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
Controlled foreign companies – excluded banking business profits: 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
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
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