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of <h1>UK DTAA Article 28B: Mutual Assistance in Tax Collection with Asset Freezing and Limits on Legal Challenges</h1> Article 28B of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State outlines mutual assistance in tax collection. Contracting States agree to assist each other in collecting enforceable tax claims, including interest and penalties, as if they were their own. Measures of conservancy, such as asset freezing, can be taken upon request. The article specifies that such claims do not gain priority or time limit benefits in the assisting state. Legal proceedings regarding the claim's validity cannot be initiated in the assisting state. Assistance is not required if it contradicts laws, public policy, or imposes disproportionate administrative burdens.
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