IRS issues guidance on GILTI high-tax exclusion

The Treasury and IRS have issued final regulations allowing taxpayers to exclude certain high-taxed income of a controlled foreign corporation from their global intangible low-taxed income (GILTI) computation on an elective basis.

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Andersen UK 2020 internship programme

We are currently accepting applications for internship placements in the Private Client team at our London office, which advises clients on a range of UK and US tax issues.

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Amazon hikes UK seller fees in response to digital services tax

Miles Dean, Head of International Tax, comments in Accountancy Daily in relation to the news that Amazon has been accused of “opting out” of fair taxes after passing on a levy on tech giants to small businesses.

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Offshore income and the long arm of HMRC…

In this article we provide an overview of the additional information now readily available to HMRC regarding offshore income assets, the penalty regime applicable to individuals who have failed to properly report their income, and how such failure can be remediated.

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Overseas workday relief – fund manager carried interest

This article is the final in a series of three in which we discuss the different ways individuals can obtain relief for income relating to services performed outside of the UK, commonly referred to as Overseas Workday Relief (OWR). This article explores OWR in the context of fund manager carried interest.

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The Study: A Reply

Arun Advani, Assistant Professor of Economics, Warwick and Andy Summers, Assistant Professor of Law, LSE, respond to our previous commentary regarding their research on the effective average tax rate paid by individuals receiving approximately £100,000 in income and/or gains.

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Overseas workday relief for employees – stock based compensation

This article is the second in a series of three in which we discuss the different ways individuals can obtain relief for income relating to services performed outside of the UK, commonly referred to as Overseas Workday Relief (OWR). This article explores OWR in the context of stock based compensation.

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Article 116 faces scrutiny following European Commission proposal

Miles Dean comments in relation to the European commissions proposed tax initiatives which may negatively impact low-tax member states, in Accountancy Age.

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Overseas workday relief for employees

This article is the first in a series of three in which we discuss the different ways individuals can obtain relief for income relating to services performed outside of the UK, commonly referred to as Overseas Workday Relief (OWR).

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Andersen is the UK member firm of Andersen Global. We provide a wide range of UK and US tax services to private clients and businesses, helping them achieve their personal and commercial objectives in a tax efficient manner.

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