United Kingdom Tax News
New accounting standards – guidance published
Protocol to treaty and exchange of notes between Japan and United Kingdom signed
Treaty between Iceland and United Kingdom signed
Autumn Statement: personal taxation – details
Autumn Statement: anti-avoidance measures – details
Autumn Statement: business taxation – details
Treaty between Panama and United Kingdom enters into force
Decision on taxability of long-term capital gains from sale of listed securities
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Offshore funds: payments to non-resident participants – disapplication of requirement to withhold tax
Treaty between Panama and United Kingdom signed
Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom
Protocol to treaty between Netherlands and United Kingdom – signed and details
Treaty between India and United Kingdom – Indian decision on supply of technology versus supply of machines
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Decision that internal TNMM is preferred over external TNMM
Withholding tax on interest – HMRC announce changes to Double Taxation Treaty Passport Scheme
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
US, Australia, and UK announce plan to share data to combat offshore tax evasion
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Tax benefits from structured financial transaction denied for lack of economic substance
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
General Anti-Abuse Rule – guidance published
Withholding tax under EU Savings Directive to be abolished
Treaty between Norway and United Kingdom signed
Amending exchange of notes to treaty between Austria and Singapore signed
Heavy restrictions on capital movements enter into force
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
Treaty between Spain and United Kingdom – details
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