Tax information exchange and FATCA

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Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Tax information exchange and FATCA content

Practice notes
Automatic exchange of information—outlineSTOP PRESS: The government has enacted amending regulations that significantly restrict the scope of the UK’s...
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1st Jul
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQs [Archived]ARCHIVED: This archived Practice Note provides information on the agreements...
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Produced in partnership with Ali Kazimi of Hansuke 1st Jul
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 1st Jul
Practice notes
Automatic exchange of information—the Common Reporting Standard: a summaryIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 1st Jul
Practice notes
Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 22nd Jun
Q&As
What are the UK’s automatic exchange of information obligations with Guernsey?What are the UK’s automatic exchange of information obligations with...
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6th Jun
Practice notes
Tax Information Exchange AgreementsThis Practice Note provides a brief introduction to Tax Information Exchange Agreements (TIEAs). For a general...
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5th Jun
Practice notes
Disclosable cross-border tax arrangements—DAC 6FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements...
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5th Jun
Practice notes
FATCA in the UK—loan agreements and the UK:US IGAThis Practice Note provides a broad overview of the application of the Foreign Account Tax Compliance...
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Produced in partnership with Paul Harrington of White & Case LLP 5th Jun
Practice notes
US: FATCA—foreign financial institutions (FFIs)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 5th Jun
Practice notes
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAATM)This Practice Note provides an introduction to the...
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5th Jun
Practice notes
Tax—FATCA trackerThis tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).The tracker is...
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5th Jun
Practice notes
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 5th Jun
Practice notes
FATCA and UK TrustsThis Practice Note considers the application of the Foreign Account Tax Compliance Act (FATCA) to UK Trusts, as implemented in the...
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Produced in partnership with Jason Collins of Pinsent Masons and Catherine Robins of Pinsent Masons 5th Jun
Practice notes
FATCA in the UK—securitisation vehiclesBackground to FATCAFATCA is so-called because it derives from the Foreign Account Tax Compliance provisions in...
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Produced in partnership with White & Case 5th Jun
Practice notes
FATCA in the UK—funds and the UK:US IGAThis practice note provides a broad overview of the application of the Foreign Account Tax Compliance Act...
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Produced in partnership with Andrew Prowse of Fieldfisher 5th Jun
Practice notes
FATCA in the UK—Employee incentive arrangements and the UK:US IGAThis Practice Note provides a broad overview of the application of Foreign Account...
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5th Jun
Practice notes
FATCA in the UK—pension schemesAt a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known...
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Produced in partnership with Linklaters 5th Jun
Practice notes
Exchange of information on tax mattersIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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Produced in partnership with David Klass of Hunton Andrews Kurth 5th Jun
Practice notes
US: Non-financial foreign entities (NFFEs) and FATCA agreementsThe Foreign Account Tax Compliance Act (FATCA) has three core elements:•enhanced due...
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Produced in partnership with Orrick, Herrington & Sutcliffe 5th Jun

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