Closing the Net: The Royalties Withholding Tax Consultation

    View Author December 2017
    Following the announcement in the UK Autumn Budget statement by the Chancellor of the Exchequer that the government intends to further extend the provisions on Royalty Withholding Tax, HM Treasury and HM Revenue and Customs published a consultation document on 1 December 2017. 

    This alert discusses the proposals set out in the consultation document.