United Kingdom Tax News

Business tax reform: capital allowance changes

8 February 2008

Treaty between Australia and United Kingdom – ATO interprets by reference to LOB provision in treaty between Australia and United States

8 February 2008

Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme

8 February 2008

ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008

Consultation on principles-based approach to financial products avoidance

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Protocol to treaty between UK and Switzerland ratified

16 January 2008

Treaty between Russia and United Kingdom – Russian Ministry of Finance clarifies application of treaty provisions re deduction of expenses incurred for purposes of PE located in Russia

3 December 2007

IRS releases text of US-UK mutual agreement on definition of "first notification" under US-UK income tax treaty

3 December 2007

Protocol between United Kingdom and New Zealand signed – details

3 December 2007

Treaty between United Kingdom and Saudi Arabia signed

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Pre-Budget Report for 2008-09

4 November 2007

Business tax reform consultation

2 September 2007

Tax treaty developments

2 September 2007

Accession Convention to Arbitration Convention for 10 new Member States ratified by UK

2 September 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

Protocol to treaty between UK and Switzerland signed

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

Finance Act 2007

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007