Draft legislation was published on August 1, 2011, intended to stop individuals, companies and other persons benefi tting from the provisions of a double taxation agreement where the claim is part of an arrangement the main purpose of which is to reduce a liability to UK tax. In response to adverse consultation feedback that the proposals could cause signifi cant uncertainty for UK business and overseas investors into the UK about the availability of treaty benefi ts, the Government has now decided not to proceed with the draft legislation.