The case for tax treaties

PwC partner Peter Cussons says the government’s decision to drop the tax treaties anti-avoidance legislation in the Finance Bill 2012 is enlightened

On 9 September, the Treasury Secretary, David Gauke, announced that the government had decided not to proceed with the consultation on HMRC’s 1 August Technical Note and the draft legislation contained therein regarding a proposed approach to combating tax avoidance arrangements exploiting the provisions of UK tax treaties.

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