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Tax Information Exchange Agreement (United Kingdom/Guernsey)

Volume 486: debated on Thursday 22 January 2009

A new Tax Information Exchange Agreement with Guernsey was signed on 20 January 2009, alongside an arrangement amending the 1952 arrangement with Guernsey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. After signature, the text of the agreement and the arrangement were deposited in the Libraries of both Houses and made available on HM Revenue and Customs’ website. The texts will be scheduled to a draft Order in Council and laid before the House of Commons in due course.