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In brief: 10 December 2020

07 December 2020
Issue: 4772 / Categories: News

Northern Ireland

HMRC has published new guidance for VAT-registered businesses trading in Northern Ireland or between Northern Ireland and the EU. 

Compliance

The International Tax Compliance (Amendment) (No 2) (EU Exit) Regulations SI 2020/1300 amend the International Tax Compliance Regulations SI 2015/878 which give effect to agreements and arrangements reached between the UK and other jurisdictions to improve international tax compliance.

BEPS

Bahrain has become the 95th country to sign the Organisation for Economic Co-operation and Development’s multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS). 

Tax disputes

The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 revoke the existing regulations. The UK will cease to be within scope of the Double Taxation Dispute Resolution (EU) Regulations 2020 at the end of the transition period. No new mutual agreement procedure (MAP) claims will...

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