The statutory Order that was made on 11 February 2009 entered into force on 18 December 2009. The new convention replaces that signed in 1968. It has effect for income tax purposes from 6 April 2010 in the UK and from 1 January 2010 in France.
Continue reading
Posted December 23rd, 2009 | No Comments »
The Seafarers’ Earnings Deduction can provide 100% UK tax relief on earnings from carrying out duties as a seafarer wholly or partly outside the UK, during an eligible period. One of the qualifying conditions for the deduction is that the claimant must be ordinarily resident in the UK.
Continue reading
Posted December 18th, 2009 | No Comments »
From 14 December 2009, the resident labour market test for Tier 2 of the points-based system will be extended to four weeks for all jobs. This will replace the current requirement to advertise jobs for two weeks, or one week for jobs where the salary is £40,000 or more.
Continue reading
Posted December 4th, 2009 | No Comments »
On 5 October, the UK Border Agency published revised guidance for employers and education providers who sponsor migrants under the points-based system for immigration, and has enabled education providers to use the sponsorship management system for the first time.
Continue reading
Posted October 14th, 2009 | No Comments »
A Protocol to the Double Taxation Convention between the UK and Malaysia was signed in London on 22 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their legislative procedures and will take effect from the calendar year.
Continue reading
Posted September 29th, 2009 | No Comments »
A Protocol to the Double Taxation Convention between the UK and Switzerland was signed in London on 7 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their legislative procedures and will take effect for tax years beginning on or after 1 January of the calendar year following its entry into force.
Continue reading
Posted September 16th, 2009 | No Comments »
The UK Border Agency has published a consultation document, in which views are sought on changes to the charging structures for the applications and services provided by the Agency. Around 30% of the £2 billion spent on border security and immigration controls comes from the current fee structure.
Continue reading
Posted September 16th, 2009 | No Comments »
A Protocol to the Double Taxation Convention between the UK and Austria was signed in Vienna on 11 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their legislative procedures and will take effect from the calendar year.
Continue reading
Posted September 16th, 2009 | No Comments »
A new Tax Information Exchange Agreement (TIEA) between the UK and Gibraltar was signed in London on 24 August and in Gibraltar on 27 August 2009. The Agreement will enter into force as soon as both governments have completed their domestic legislative procedures needed to give it effect.
Continue reading
Posted September 3rd, 2009 | No Comments »
A Protocol to the Double Taxation Convention between the UK and Singapore was signed in Singapore on 24 August 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol cannot come into force until Singapore amends its domestic law on exchange of information.
Continue reading
Posted September 3rd, 2009 | No Comments »
