Dominic Lawrance and Mark Summers review the impact of the UK/Swiss tax co-operation agreement two years on ‘The TCA imposes obligations on Swiss banks which hold assets for trusts where there is a UK resident settlor or beneficiary.’ The UK/Swiss tax co-operation agreement (TCA), or ‘Rubik’ agreement, was brought into force on 1 January 2013. …
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- Paul Weiser v HMRC  UKFTT 501