FATCA: UK implementing regulations | Practical Law

FATCA: UK implementing regulations | Practical Law

This practice note considers the International Tax Compliance (United States of America) Regulations 2014 (SI 2014/1506), which implement in the UK the UK/US intergovernmental agreement on FATCA of September 2012.

FATCA: UK implementing regulations

Practical Law UK Practice Note 1-532-2660 (Approx. 30 pages)

FATCA: UK implementing regulations

by Practical Law Tax
Law stated as at 14 Apr 2015 • United Kingdom
This practice note considers the International Tax Compliance (United States of America) Regulations 2014 (SI 2014/1506), which implement in the UK the UK/US intergovernmental agreement on FATCA of September 2012.
With effect from 15 April 2015, SI 2014/1506 has been repealed and this note has been superseded by Practice note, CRS, EU administrative co-operation and FATCA: UK implementing regulations.