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Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

Double taxation relief: changes to targeted anti-avoidance rule

This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.

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Legislation will be introduced in Finance Bill 2017-18 to modify sections 81 and 87 Taxation (International and Other Provisions) Act 2010.

Document details

Type

Policy Paper

Published

22 Nov 2017

Responsible body

HM Revenue & Customs

Issue

Double Taxation Dispute Resolution

Provenance

Linked to "Double Taxation Dispute Resolution" via emb (confidence 0.71)

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