United Kingdom Tax News
Patent Box – guidance published
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
Finance Bill 2012 receives Royal Assent
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Treaty between Liechtenstein and United Kingdom signed
US Court of Appeals allows FTC for UK windfall tax
Amending exchange of letters to treaty between Switzerland and United Kingdom signed
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Unauthorised unit trusts – consultation launched
Scotland Act 2016 – clarifying scope of Scottish income tax rate
Second protocol to treaty between Singapore and United Kingdom – details
Budget 2012-13 – Finance Bill 2012 published
Budget for 2012-13 – date
Protocol to treaty between Mauritius and United Kingdom enters into force
Protocol to treaty between South Africa and United Kingdom enters into force
Protocol to treaty between United Kingdom and Qatar enters into force
Finance Act 2011 receives Royal Assent
Treaty between China and United Kingdom – signed and details
Protocol to treaty between Mexico and United Kingdom enters into force
Protocol to treaty between Oman and United Kingdom enters into force
Budget for 2011-12: Corporate taxation
Treaty between Germany and United Kingdom enters into force
Protocol to treaty between United Kingdom and Malaysia enters into force
Protocol to treaty between Switzerland and United Kingdom enters into force
Protocol to treaty between Austria and United Kingdom enters into force
Treaty between Netherlands and United Kingdom enters into force
Treaty between Hong Kong and United Kingdom enters into force
Treaty between Qatar and United Kingdom enters into force
Treaty between Hong Kong and United Kingdom – details
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