Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/eu-directive/ Views and developments from the Tax Department at Weil Thu, 02 Jul 2026 14:41:16 +0000 hourly 1 CJEU Rulings – Bad News for Private Equity? https://tax.weil.com/uk-tax/straight-to-the-point/cjeu-rulings-bad-news-for-private-equity/ Wed, 03 Apr 2019 16:21:27 +0000 Oliver Walker Erica Rees http://tax.weil.com/?p=508 Speed read: The Court of Justice of the European Union (the “CJEU”) has held that EU-wide exemptions from withholding tax on dividends and interest may be disapplied by member states, where it can be shown that there has been an abuse of EU rights. The judgment is particularly relevant to EU holding company structures of

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]]> Speed read: The Court of Justice of the European Union (the “CJEU”) has held that EU-wide exemptions from withholding tax on dividends and interest may be disapplied by member states, where it can be shown that there has been an abuse of EU rights. The judgment is particularly relevant to EU holding company structures of

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]]> Ardmore https://tax.weil.com/uk-tax/straight-to-the-point/ardmore/ Mon, 02 Jul 2018 23:36:05 +0000 Stuart Pibworth http://tax.weil.com/?p=496 Subject to the availability of a domestic exemption or relief under an applicable double tax treaty or EU Directive, a payment of yearly interest (as opposed to short interest) with a UK source to, amongst others, a non-UK person is subject to the deduction of UK income tax at the “basic” rate (currently 20%).  The

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]]> Subject to the availability of a domestic exemption or relief under an applicable double tax treaty or EU Directive, a payment of yearly interest (as opposed to short interest) with a UK source to, amongst others, a non-UK person is subject to the deduction of UK income tax at the “basic” rate (currently 20%).  The

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