Swiss Agreement levies not remittances: Finance Bill 2013 makes minor changes | Practical Law

Swiss Agreement levies not remittances: Finance Bill 2013 makes minor changes | Practical Law

There are minor changes to the provisions preventing sums transferred to the UK in respect of levies under the UK/Switzerland tax co-operation agreement from being treated as taxable remittances in clause 218 of the Finance Bill published on 28 March 2013.

Swiss Agreement levies not remittances: Finance Bill 2013 makes minor changes

Practical Law UK Legal Update 7-525-7746 (Approx. 4 pages)

Swiss Agreement levies not remittances: Finance Bill 2013 makes minor changes

by PLC Private Client
Published on 16 Apr 2013United Kingdom
There are minor changes to the provisions preventing sums transferred to the UK in respect of levies under the UK/Switzerland tax co-operation agreement from being treated as taxable remittances in clause 218 of the Finance Bill published on 28 March 2013.