The Tax Break Podcast | Tax treaty disputes

Published on 28th Feb 2023

In our latest tax podcast, Ian Hyde and Matthew Greene of our tax disputes team discuss the role played by double taxation treaties in tax disputes.

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The UK has an extensive network of international double taxation treaties, and this podcast looks at the 3 ways in which tax treaties come up in disputes with HMRC (looking at real world examples of such disputes and how they have been dealt with by English tribunals and courts). This includes a look at how the treaties should be interpreted: it is the intention of both countries that matters (and so HMRC's interpretation is useful but not necessarily the correct legal position).

There is also a discussion of the OECD commentaries on its model tax treaty, as well as the Mutual Agreement Procedure ("MAP"), which enabling a taxpayer to ask HMRC to discuss a potential double taxation situation with the tax authority of another country, with the aim of reaching an agreement between them. When to pursue domestic tax litigation alongside the MAP procedure is discussed too. Arbitration may be an option (depending on the countries involved) which the taxpayer may request, and this is considered by the speakers. Finally, there is a look at exchange of information clauses which can often be found in double taxation treaties or a separate agreement between countries.


* This article is current as of the date of its publication and does not necessarily reflect the present state of the law or relevant regulation.

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