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United Kingdom Tax News

Emergency Budget for 2010-11 – Finance (No. 2) Act 2010 receives Royal Assent

6 September 2010
Emergency Budget for 2010-11 – company taxation

17 July 2010
Treaty between Germany and United Kingdom – details

25 May 2010
Treaty between Russia and United Kingdom – Gibraltar outside scope

26 April 2010
Reform of CFC regime: summary of main proposals

5 March 2010
Reform of CFC regime: summary of main proposals

19 February 2010
Protocol to treaty between UK and Jersey enters into force

20 January 2010
Treaty between United Kingdom and France enters into force

20 January 2010
Pre-Budget Report for 2010-11: business taxation

20 January 2010
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
Protocol between Belgium and United Kingdom – details

13 August 2009
Budget for 2009-10 – Finance Act 2009 receives Royal Assent: exemption for distributions

13 August 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009
New treaty between Israel and United Kingdom – principle points agreed, but not yet signed

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
Protocol to treaty between Isle of Man and UK enters into force

13 May 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
Treaty between India and UK – Indian decision on whether payments for software constitutes royalty or business income

10 April 2009
UK ratifies tax treaty with France

10 April 2009
Protocol between UK and Switzerland enters into force

22 February 2009
Pre-Budget Report for 2009-10 presented to Parliament

24 December 2008
Treaty between India and UK – Indian ruling on whether payments for lease of satellite transponder qualify as royalty

24 December 2008
Treaty between Australia and UK – negotiations

24 December 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008
Treaty between UK and Netherlands – details

4 November 2008
Double taxation relief – surrender of relievable tax within a group: regulations amended

4 November 2008
Treaty between UK and Slovenia enters into force

4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008
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