Double Tax Treaties & Anti-Avoidance Rules - Practical Interaction & Interpretation

Introduction

Double tax treaties play a vital role in allocating taxing rights between jurisdictions and in preventing double taxation. However, their effectiveness can be undermined when domestic anti-avoidance rules are engaged. In practice, practitioners often face questions such as: can treaty relief still be claimed where UK provisions like Transfer of Assets Abroad, the settlor-interested trust rules, or the GAAR apply? The issue is particularly acute in the context of private wealth structures, cross-border trusts, and multinational group arrangements where income is routed through low-tax or treaty-favoured jurisdictions.

Recent developments, including increased scrutiny from HMRC, the OECD’s emphasis on substance and anti-abuse, and a growing body of case law on treaty override, mean that advisers must carefully balance domestic anti-avoidance frameworks with international treaty obligations. Missteps can expose clients to double taxation, denied reliefs, or lengthy disputes.

This webinar will guide you through the practical interaction of treaties and anti-avoidance rules, highlight common problem areas, and provide clear strategies for managing risk. Real-life examples will illustrate the challenges, with insights into both HMRC practice and judicial reasoning.

What You Will Learn

On completion of this webinar, you will be able to:

• Understand the key UK anti-avoidance regimes most likely to impact treaty relief, including Transfer of Assets Abroad, settlor-interested trust rules, and the GAAR
• Analyse how domestic provisions can override treaty benefits and in what circumstances relief is denied
• Recognise areas where HMRC typically challenges claims to treaty benefits, particularly in cross-border trust and private client structures
• Review case law where courts have considered conflicts between domestic law and treaty obligations, including lessons from recent UK and EU jurisprudence
• Assess the role of the OECD’s principal purpose test and how it complements or conflicts with domestic anti-abuse frameworks
• Identify practical steps advisers can take when structuring cross-border arrangements to preserve treaty relief
• Develop strategies to document substance, demonstrate commercial rationale, and reduce litigation risk
• Apply insights from case studies involving trusts, finance arrangements, and holding structures to their own practice

This pre-recorded webinar will be available to view from Thursday 7th May 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.