International Tax Planning Association : Portfolio of Laws


United Kingdom
Jurisdiction Editor: Milton Grundy Gray’s Inn Tax Chambers, 3rd Floor, Gray’s Inn Chambers, Gray’s Inn, London WC1R 5JA Fax: +44 20 7831 9017 e-mail: grundy@itpa.org
Settlements by non-resident settlors Residence of trustees for income tax - ITA 2007 ss.474-476 Residence of trustees for capital gains tax - TCGA 1992 s.69 (as amended) Settlements made by non-domiciled settlors Excluded property - IHTA 1984 s.48 Resident companies treated as non-resident - FA 1994 s.249 HMRC Technical Note: Tax Treaties Anti-avoidance - 1 August 2011
Tax Treaties
Antigua Argentina Argentina - Final Protocol Australia Australia - Exchange of Notes Austria Austria - 2009 Protocol Azerbaijan Azerbaijan - Exchange of Notes Bangladesh Barbados Belarus Belarus - Exchange of Notes Belgium Belize Bolivia Bolivia - Exchange of Notes Botswana Botswana - Exchange of Notes British Virgin Islands Brunei Bulgaria Burma Canada Cayman Islands Cayman Islands - Exchange of Letters Chile Chile - Exchange of Notes China, People's Republic of Cyprus Czech Republic Denmark Egypt Estonia Estonia - Exchange of Notes Falkland Islands Faroe Islands Faroe Islands - Protocol Fiji Finland France France - Protocol Gambia Georgia Germany Germany 2010 Treaty Ghana Gilbert & Ellice Islands Greece Grenada Guernsey Guyana Guyana - Exchange of Notes Hungary Iceland India India - Exchange of Notes Indonesia Ireland Isle of Man Israel Italy Italy - Exchange of Notes Ivory Coast Jamaica Japan Japan - Final Protocol Japan - Exchange of Notes Jersey Jordan Jordan - Exchange of Notes Kazakhstan Kenya Korea, Republic of Korea, Republic of - Exchange of Notes Kuwait Kuwait - Protocol Latvia Latvia - Exchange of Notes Lesotho Libya Lithuania Lithuania - Exchange of Notes Luxembourg Luxembourg - Protocol	Macedonia Macedonia - Protocol Malawi Malawi - Supplemental Agreement Malaysia * Malaysia - Exchange of Notes Malta Malta - Exchange of Notes Mauritius Mauritius - 2011 Protocol Mexico Mexico - 2009 Protocol Mexico - Exchange of Notes Moldova Moldova - Protocol Mongolia Montserrat Montserrat 2009 Arrangement Montserrat - Exchange of Letters Morocco Netherlands New Zealand New Zealand - Protocol Nigeria Norway Norway - Exchange of Notes Oman Oman - Exchange of Notes Pakistan Papua New Guinea Philippines Poland Qatar Portugal Romania Russia Russia - Exchange of Notes Saudi Arabia Saudi Arabia - Protocol Sierra Leone Singapore Singapore - 2009 Protocol Singapore - Exchange of Notes Slovenia Slovenia - Protocol Solomon Islands South Africa South Africa - Exchange of Notes South Africa - 2010 Protocol Spain Sri Lanka St. Christopher & Nevis Sudan Swaziland Sweden Switzerland Switzerland - Competent Authority Agreement 2008 Switzerland - 2009 Protocol Taiwan Taiwan - Annex Thailand Trinidad & Tobago Tunisia Turkey Uganda Ukraine Ukraine - Exchange of Notes United States United States - Competent Authority Agreement 2005 United States - Competent Authority Agreement 2006 United States - Competent Authority Agreement 2007 United States - Exchange of Notes Uzbekistan Uzbekistan - Exchange of Notes Venezuela Venezuela - Exchange of Notes Vietnam Vietnam - Exchange of Notes Yugoslavia Zambia Zimbabwe * Labuan companies excluded from the benefits of the treaty
Tax Treaties – Pending
Armenia Armenia - Protocol Bahrain Belgium - Protocol China, People's Republic of Ethiopia Ethiopia - Protocol Hong Kong Hong Kong - Protocol Hungary Liechtenstein - Memorandum of Understanding Netherlands Netherlands - Protocol Qatar - 2010 Protocol
Tax Information Exchange Agreements
Anguilla Antigua & Barbuda Bahamas Belize Bermuda British Virgin Islands Gibraltar Guernsey Isle of Man Jersey Jersey - Exchange of Letters Liechtenstein St Kitts & Nevis St Kitts & Nevis - Exchange of Notes St Lucia St Vincent & the Grenadines San Marino Turks & Caicos Islands
Tax Information Exchange Agreements – Pending
Aruba BES Islands Curaçao Dominica Grenada Liberia St Maarten
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