HMRC has updated its technical note, first published at the Budget in March, concerning legislation in Finance Bill 2016 to broaden the scope of the rules for withholding tax on royalties arising in the UK.
HMRC has updated its technical note, first published at the Budget in March, concerning legislation in Finance Bill 2016 to broaden the scope of the rules for withholding tax on royalties arising in the UK. Chapter 5 contains the anti-treaty-shopping provision applying to payments made on or after 17 March 2016. Chapters 7, 9 and 11 contain legislation being introduced at the Public Bill Committee stage, to have effect from 28 June 2016. These clauses will:
HMRC has updated its technical note, first published at the Budget in March, concerning legislation in Finance Bill 2016 to broaden the scope of the rules for withholding tax on royalties arising in the UK.
HMRC has updated its technical note, first published at the Budget in March, concerning legislation in Finance Bill 2016 to broaden the scope of the rules for withholding tax on royalties arising in the UK. Chapter 5 contains the anti-treaty-shopping provision applying to payments made on or after 17 March 2016. Chapters 7, 9 and 11 contain legislation being introduced at the Public Bill Committee stage, to have effect from 28 June 2016. These clauses will: