The UK-Swiss Confederation: Taxation Cooperation Agreement ended on 31 December 2016 as both countries signed up to the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS). It is under the CRS that Switzerland now collects data about UK taxpayers annually and automatically and shares financial accounts data with HMRC (see ¶186-090).

The below commentary details the position prior to the ending of the UK-Swiss Confederation: Taxation Cooperation Agreement.

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