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Following the enactment of the Foreign Account Tax Compliance Act (“FATCA”) in the US on 18 March 2010, on 12 September 2012 it was announced that the UK and US governments had entered into an inter-governmental agreement (the “IGA”) for the implementation of FATCA in the UK. Following a consultation, the UK has recently published draft domestic legislation and accompanying guidance to implement the IGA and explain the UK regime.

In this legal update, we set out a summary of some of the key aspects of the proposed UK regime.

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