Tax Information Exchange Agreements Enter into Force
HMRC confirmed the entry into force of Tax Information Exchange Agreements with the following countries: Antigua and Barbuda, Saint Christopher and Nevis, Saint Lucia and Saint Vincent and the Grenadines.
Each of the agreements entered into force on 19 May 2011 and thus the provisions of each will take effect in respect of criminal tax matters from 19 May 2011 and for all other matters for taxable periods commencing, or charges to tax arising, on or after that date.