Gray’s Inn Tax Chambers, 3rd Floor, Gray’s Inn Chambers, Gray’s Inn, London WC1R 5JA
Fax: +44 20 7831 9017
e-mail: grundy@itpa.org
Residence of trustees for income tax - ITA 2007 ss.474-476
Residence of trustees for capital gains tax - TCGA 1992 s.69 (as amended)
Excluded property - IHTA 1984 s.48
Tax Treaties
- Antigua
- Argentina
- Argentina - Final Protocol
- Australia
- Australia - Exchange of Notes
- Austria
- Azerbaijan
- Azerbaijan - Exchange of Notes
- Bangladesh
- Barbados
- Belarus
- Belarus - Exchange of Notes
- Belgium
- Belize
- Bolivia
- Bolivia - Exchange of Notes
- Botswana
- Botswana - Exchange of Notes
- Brunei
- Bulgaria
- Burma
- Canada
- Chile
- Chile - Exchange of Notes
- China, Republic of
- Cyprus
- Czech Republic
- Denmark
- Egypt
- Estonia
- Estonia - Exchange of Notes
- Falkland Islands
- Fiji
- Finland
- France
- Gambia
- Germany
- Georgia
- Ghana
- Gilbert & Ellice Islands
- Greece
- Grenada
- Guernsey
- Guyana
- Guyana - Exchange of Notes
- Hungary
- Iceland
- India
- India - Exchange of Notes
- Indonesia
- Ireland
- Isle of Man
- Israel
- Italy
- Italy - Exchange of Notes
- Ivory Coast
- Jamaica
- Japan
- Japan - Final Protocol
- Japan - Exchange of Notes
- Jersey
- Jordan
- Jordan - Exchange of Notes
- Kazakhstan
- Kenya
- Korea, Republic of
- Korea, Republic of - Exchange of Notes
- Kuwait
- Kuwait - Protocol
- Latvia
- Latvia - Exchange of Notes
- Lesotho
- Lithuania
- Lithuania - Exchange of Notes
- Luxembourg
- Macedonia
- Macedonia - Protocol
- Malawi
- Malawi - Supplemental Agreement
- Malaysia
- Malaysia - Exchange of Notes
- Malta
- Malta - Exchange of Notes
- Mauritius
- Mexico
- Mexico - Exchange of Notes
- Moldova
- Moldova - Protocol
- Mongolia
- Montserrat
- Morocco
- Netherlands
- New Zealand
- New Zealand - Protocol
- Nigeria
- Norway
- Norway - Exchange of Notes
- Oman
- Oman - Exchange of Notes
- Pakistan
- Papua New Guinea
- Philippines
- Poland
- Portugal
- Romania
- Russia
- Russia - Exchange of Notes
- Saudi Arabia
- Saudi Arabia - Protocol
- Sierra Leone
- Singapore
- Singapore - Exchange of Notes
- Slovenia
- Slovenia - Protocol
- Solomon Islands
- South Africa
- South Africa - Exchange of Notes
- Spain
- Sri Lanka
- St. Christopher & Nevis
- Sudan
- Swaziland
- Sweden
- Switzerland
- Switzerland - Competent Authority Agreement 2008
- Taiwan
- Taiwan - Annex
- Thailand
- Trinidad & Tobago
- Tunisia
- Turkey
- Uganda
- Ukraine
- Ukraine - Exchange of Notes
- United States
- United States - Competent Authority Agreement 2005
- United States - Competent Authority Agreement 2006
- United States - Competent Authority Agreement 2007
- United States - Exchange of Notes
- Uzbekistan
- Uzbekistan - Exchange of Notes
- Venezuela
- Venezuela - Exchange of Notes
- Vietnam
- Vietnam - Exchange of Notes
- Yugoslavia
- Zambia
- Zimbabwe
Tax Treaties – Pending
- British Virgin Islands
- Faroe Islands
- Faroe Islands - Protocol
- France
- France - Protocol
- Isle of Man – 2008 Arrangement amending 1995 Arrangement
- Isle of Man – Exchange of Letters
- Libya
- Netherlands
- Netherlands - Protocol
- Switzerland - Exchange of Notes
- Switzerland - Protocol
Tax Information Exchange Agreements
- Bermuda
Tax Information Exchange Agreements – Pending
- British Virgin Islands
- Gibraltar
[Open Pages] [Members Pages]