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The Fiscal Frontline

Wednesday, 06 June 2007 19:00

Andy Coyne looks at the UK Inland Revenue

Two pieces of evidence.

EU Tax Directive

Firstly, the introduction of the EU Savings Tax Directive in 2005. What this piece of catch-all legislation from Brussels does is to require that financial institutions in countries of the European Union exchange information on the interest paid to customers who are resident in other EU countries.

As the Isle of Man, Guernsey and Jersey are UK Crown Dependencies, they too are affected by this legislation and financial institutions there are applying a 15 per cent

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