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        <title>Weil Tax BLOG - Feed</title>
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        <link>https://tax.weil.com/category/uk-tax/dtt/</link>
        <description>Views and developments from the Tax Department at Weil</description>
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                        <title>Withholding Tax: HMRC’s Revised Approach to Late Payment Interest on Intra-EU Interest and Royalties Payments</title>
                        <link>https://tax.weil.com/latest-thinking/hmrc-late-payment-interest/</link>
                        <pubDate>Tue, 28 Jan 2020 17:02:30 +0000</pubDate>
                                                        <dc:creator>Stuart Pibworth</dc:creator>
                                                <guid isPermaLink="false">http://tax.weil.com/?p=825</guid>
                        <description><![CDATA[Recently HMRC has updated its published guidance to reflect its new policy not to impose late payment interest in respect of intra-EU payments of interest and royalties where those payments are made gross notwithstanding that treaty clearance to make gross payments has not been obtained at the time of making the payment. The new policy follows a 2018 decision of the Court of Justice of the European Union in which it was held that Bulgarian law was incompatible with the EU fundamental freedom to provide services. HMRC’s view is that, following the 2018 Decision, it is precluded under EU law from imposing late payment interest in respect of intra-EU payments of interest or royalties to the extent that application of the relevant DTT would result in no, or a reduced rate of, tax being required to be withheld from the payment.]]></description>
                        <content:encoded><![CDATA[<p>Recently HMRC has updated its published guidance to reflect its new policy not to impose late payment interest in respect of intra-EU payments of interest and royalties where those payments are made gross notwithstanding that treaty clearance to make gross payments has not been obtained at the time of making the payment. The new policy</p>
<p>The post <a href="https://tax.weil.com/latest-thinking/hmrc-late-payment-interest/">Withholding Tax: HMRC’s Revised Approach to Late Payment Interest on Intra-EU Interest and Royalties Payments</a> appeared first on <a href="https://tax.weil.com">Weil Tax BLOG</a>.</p>
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                        <title>The other (D)TT</title>
                        <link>https://tax.weil.com/uk-tax/double-taxation-treaty/the-other-dtt/</link>
                        <pubDate>Thu, 20 Sep 2018 16:21:20 +0000</pubDate>
                                                        <dc:creator>Stuart Pibworth</dc:creator>
                                                <guid isPermaLink="false">http://tax.weil.com/?p=502</guid>
                        <description><![CDATA[<p>The UK has signed new double tax treaties with the Isle of Man and the Channel Islands. When people think of the Isle of Man (IoM), several things may come to mind: high-speed motor sport; Victorian promenades and long, sandy beaches; the Laxey wheel; cyclist Mark Cavendish; or perhaps just cats without tails. However, for</p>
<p>The post <a href="https://tax.weil.com/uk-tax/double-taxation-treaty/the-other-dtt/">The other (D)TT</a> appeared first on <a href="https://tax.weil.com">Weil Tax BLOG</a>.</p>
]]></description>
                        <content:encoded><![CDATA[<p>The UK has signed new double tax treaties with the Isle of Man and the Channel Islands. When people think of the Isle of Man (IoM), several things may come to mind: high-speed motor sport; Victorian promenades and long, sandy beaches; the Laxey wheel; cyclist Mark Cavendish; or perhaps just cats without tails. However, for</p>
<p>The post <a href="https://tax.weil.com/uk-tax/double-taxation-treaty/the-other-dtt/">The other (D)TT</a> appeared first on <a href="https://tax.weil.com">Weil Tax BLOG</a>.</p>
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