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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.12 International aspects of investigations /Exchange of information / A6.1205 EU savings directive

A6.1205 EU savings directive

Administration and compliance

This anti-avoidance measure¹ aimed to counter cross border tax evasion by requiring EU Member States to automatically disclose information on savings income paid in circumstances where the recipient of the interest was resident outside the Member

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B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption