uksi/2020/51 — The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)

2020 No. 51 Capital Gains Tax Corporation Tax Income Tax The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked) Made 22nd January 2020 Laid before the House of Commons 23rd January 2020 Coming into force 14th February 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 1 Preliminary Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General interpretative provisions 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The meaning of question in dispute 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The meaning of resident for tax purposes 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 Complaints about a question in dispute CHAPTER 1 Submitting a complaint and its effect etc Submitting a complaint to the Commissioners 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information to be provided by the complainant when the complaint is submitted 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complaint to be submitted to other competent authorities concerned 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception for individuals and smaller undertakings 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of submitting the complaint etc 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Acknowledgement and requests for further information Acknowledgement of receipt of the complaint 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requests by the Commissioners for further information 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Decision to accept or reject the complaint Decision of the Commissioners to accept or reject the complaint 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Challenging decisions to reject complaints Appeal to competent court against decision of Commissioners to reject the complaint 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission opinion on decisions to accept or reject the complaint 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Withdrawal of complaint Withdrawal of the complaint by the complainant 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Resolving a question in dispute by mutual agreement The mutual agreement procedure etc 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request for information during a mutual agreement procedure 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Extension of the MAP period 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Termination of a mutual agreement procedure due to a judgment of a court 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension of a mutual agreement procedure due to judicial or administrative proceedings 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dispute resolved by mutual agreement 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty to inform the complainant if dispute not resolved by mutual agreement 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission not to be set up or proceedings stayed in culpable penalty cases 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refusal to set up an Advisory Commission in a case not involving double taxation 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission opinion on resolution of the question in dispute 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution Commission Setting up an Alternative Dispute Resolution Commission 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Resolving a question in dispute: final decision of competent authorities The final decision of the competent authorities 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication of the final decision of the competent authorities or an abstract of it 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 Advisory Commission: composition, procedure and costs etc CHAPTER 1 Preliminary Interpretation of Part 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Composition Composition of the Advisory Commission 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Representatives of the Commissioners Representatives of the Commissioners on an Advisory Commission 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Independent persons of standing Nominations for the list of independent persons of standing 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Objections to nominations for the list of independent persons of standing 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Independent persons of standing and substitutes: appointments etc 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Objections to appointments of independent persons of standing 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request for disclosure of information about an independent person of standing etc 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 The chair Election of the chair 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 Appointments following application to competent court Competent court: appointments of independent persons of standing and the chair 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 Rules of Functioning The Rules of Functioning agreed by the Commissioners etc 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The standard Rules of Functioning 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 Information sharing and representation Provision of information to an Advisory Commission 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission: wrongful disclosure 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Affected persons: non-disclosure declaration and wrongful disclosure 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Affected persons appearing or being represented before Advisory Commission 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 9 Costs Costs of the Advisory Commission 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Costs incurred by the complainant 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 Alternative Dispute Resolution Commission: composition and form etc Alternative Dispute Resolution Commission: agreement about its composition and form 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alternative Dispute Resolution Commission: application of Part 4 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .