The Double Taxation Dispute Resolution (EU) Regulations 2020

Made: 22nd January 2020

Laid before the House of Commons: 23rd January 2020

Coming into force: 14th February 2020

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PART 1 — Preliminary

Citation and commencement

1

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Effect

2

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General interpretative provisions

3

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The meaning of question in dispute

4

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The meaning of resident for tax purposes

5

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PART 2 — Complaints about a question in dispute

CHAPTER 1 — Submitting a complaint and its effect etc

Submitting a complaint to the Commissioners

6

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Information to be provided by the complainant when the complaint is submitted

7

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Complaint to be submitted to other competent authorities concerned

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Exception for individuals and smaller undertakings

9

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Effect of submitting the complaint etc

10

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CHAPTER 2 — Acknowledgement and requests for further information

Acknowledgement of receipt of the complaint

11

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Requests by the Commissioners for further information

12

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CHAPTER 3 — Decision to accept or reject the complaint

Decision of the Commissioners to accept or reject the complaint

13

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CHAPTER 4 — Challenging decisions to reject complaints

Appeal to competent court against decision of Commissioners to reject the complaint

14

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Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint

15

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Advisory Commission opinion on decisions to accept or reject the complaint

16

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CHAPTER 5 — Withdrawal of complaint

Withdrawal of the complaint by the complainant

17

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PART 3 — Resolving a question in dispute

CHAPTER 1 — Resolving the question in dispute on a unilateral basis

Decision by Commissioners to resolve question in dispute on a unilateral basis

18

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Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis

19

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CHAPTER 2 — Resolving a question in dispute by mutual agreement

The mutual agreement procedure etc

20

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Request for information during a mutual agreement procedure

21

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Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint

22

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Extension of the MAP period

23

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Termination of a mutual agreement procedure due to a judgment of a court

24

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Suspension of a mutual agreement procedure due to judicial or administrative proceedings

25

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Dispute resolved by mutual agreement

26

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Duty to inform the complainant if dispute not resolved by mutual agreement

27

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CHAPTER 3 — Resolving a question in dispute: referral to Advisory Commission

Request to set up an Advisory Commission for the purpose of resolving the question in dispute

28

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Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court

29

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Advisory Commission not to be set up or proceedings stayed in culpable penalty cases

30

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Refusal to set up an Advisory Commission in a case not involving double taxation

31

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Advisory Commission opinion on resolution of the question in dispute

32

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CHAPTER 4 — Resolving a question in dispute: referral to Alternative Dispute Resolution Commission

Setting up an Alternative Dispute Resolution Commission

33

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CHAPTER 5 — Resolving a question in dispute: final decision of competent authorities

The final decision of the competent authorities

34

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Publication of the final decision of the competent authorities or an abstract of it

35

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PART 4 — Advisory Commission: composition, procedure and costs etc

CHAPTER 1 — Preliminary

Interpretation of Part

36

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CHAPTER 2 — Composition

Composition of the Advisory Commission

37

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CHAPTER 3 — Representatives of the Commissioners

Representatives of the Commissioners on an Advisory Commission

38

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CHAPTER 4 — Independent persons of standing

Nominations for the list of independent persons of standing

39

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Objections to nominations for the list of independent persons of standing

40

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Independent persons of standing and substitutes: appointments etc

41

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Objections to appointments of independent persons of standing

42

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Request for disclosure of information about an independent person of standing etc

43

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CHAPTER 5 — The chair

Election of the chair

44

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CHAPTER 6 — Appointments following application to competent court

Competent court: appointments of independent persons of standing and the chair

45

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CHAPTER 7 — Rules of Functioning

The Rules of Functioning agreed by the Commissioners etc

46

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The standard Rules of Functioning

47

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CHAPTER 8 — Information sharing and representation

Provision of information to an Advisory Commission

48

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Advisory Commission: wrongful disclosure

49

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Affected persons: non-disclosure declaration and wrongful disclosure

50

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Affected persons appearing or being represented before Advisory Commission

51

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CHAPTER 9 — Costs

Costs of the Advisory Commission

52

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Costs incurred by the complainant

53

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PART 5 — Alternative Dispute Resolution Commission: composition and form etc

Alternative Dispute Resolution Commission: agreement about its composition and form

54

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Alternative Dispute Resolution Commission: application of Part 4

55

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Signed

Rebecca Harris — Michelle Donelan — Two of the Lords Commissioners of Her Majesty's Treasury — 2020-01-22

Explanatory note

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Footnotes

[^f00001]: 2010 c.8. Section 128A of that Act was inserted by section 83 of the Finance Act 2019 (c.1).

[^f00002]: “The Directive” is defined in section 128A of the Act as Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union (OJ L 265/2 14.10.2017).

[^f00003]: 2008 c.9.

[^f00004]: 2007 c.11. Paragraph 1 was amended, in so far as is relevant, by paragraph 2 of Schedule 40 to the Finance Act 2008 (c.9) and paragraph 27(2) of Schedule 2 to the Finance Act 2019 (c.1).

[^f00005]: Paragraph 1A was inserted by paragraph 3 of Schedule 40 to the Finance Act 2008 (c.9).

[^f00006]: “Unilateral relief arrangements” is defined in section 8 of the Act.

[^f00007]: OJ L 182/19 29.6.2013.

[^f00008]: “Double taxation arrangements” is defined in section 2(4) of the Act.

[^f00009]: The phrase “first notification of the action”, as well as being used in the Directive, is used in Article 25 of the OECD model tax convention on income and on capital (2017), which may be found in the Model Tax Convention on Income and on Capital: Condensed Version 2017, OECD Publishing, ISBN 978-92-64-28794-5. That text is available electronically at https://dx.doi.org/10.1787/mtc_cond-2017-en and a hard copy is available for inspection by prior arrangement at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00010]: 1970 c.9. TMA 1970 is defined in section 500 of the Act as the Taxes Management Act 1970.

[^f00011]: And see section 128B (giving effect to requirements under section 128A regulations) of the Act which was inserted by section 83 of the Finance Act 2019 (c.1).

[^f00012]: OJ L 110/26 25.4.2019.

[^f00013]: 2005 (c.11).

Editorial notes

[^key-870e9f2f3d743b2d730319fca6829b69]: Regulations revoked (31.12.2020) by The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1383), regs. 1, 2