A second Protocol to the Double Taxation Agreement (DTA) between the UK and the Republic of Singapore has been signed, updating the existing DTA of 1997. Further Information HMRC – 2nd Protocol UK and Singapore
Tax Return Penalties, HMRC Basic Tools, Single Compliance, Student Loans, Unfair Dismissal, NICs for Teachers, Unpaid Parental Leave , Double Taxation, RTI – Dump the Dummies, RTI – Leaver Statement and RTI – EPS.
As always, my interest level increased when I was alerted to a new video release last week. When I heard that the title was ‘Dump the Dummies’, my interest further increased. Why on earth would someone recommend an online video to me about weaning a baby away from the dummy because it may encourage breathing [...]
The Government has decided not to proceed with proposals to counter continuing exploitation of the provisions of DTAs. In August 2011, HMRC published a technical note and draft regulations that set out a proposed approach to combating tax avoidance arrangements which exploit the provisions of double taxation agreements (DTAs). Comments were sought by a deadline [...]
HMRC proposes a different method to counter prevent continuing exploitation of the provisions of DTAs. The UK has some 120 bilateral double taxation agreements (DTAs) with other countries, the purpose of which is the avoidance of double taxation, i.e. situations where tax liabilities on the same payments in both countries, and the prevention of fiscal [...]