• UK Tax Treaties Anti-Avoidance: Proposed Legislative Changes Countering the Use of Avoidance Schemes to Obtain Benefits Pursuant To the UK’s Network of Double Tax Treaties
  • August 31, 2011 | Authors: Emma Hardwick; Michael T. McGowan; Andrew Thomson
  • Law Firm: Sullivan & Cromwell LLP - London Office
  • On 1 August 2011, HM Revenue & Customs (“HMRC”) published a technical note on a proposed change to the law governing the availability of relief from double taxation pursuant to the UK’s network of double tax agreements (“DTAs”, commonly referred to as “double tax treaties”).