24 Jul 2020
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.
21 Jul 2020
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).
23 Jun 2020
Do the wealthy pay less UK tax than official headline rates?
Andrew Parkes comments on a FT report on a study by LSE/Warwick suggesting that wealthy Britons pay much less tax on earnings than official headline rates due to discrepancies in the system, amounting to £20bn in lost revenue to the exchequer.
18 Jun 2020
Refresher on UK taxation of fund managers
In recent years, HMRC have become concerned that some individuals working for asset management businesses were not paying sufficient (or in some cases any) taxes on their remuneration, namely investment management fees, carried interest and performance fees.
4 Jun 2020
Offshore receipts in respect of intangibles – bark worse than bite?
The UK Government has introduced a number of measures to protect the UK’s tax base, including the ‘Offshore Receipts in Respect of Intangibles Profits’ regime. In this article we provide an overview of the ORIP rules. But is the bark worse than the bite?
8 May 2020
UK corporate, partnership and VAT compliance and advisory services
Our experienced London based tax compliance team prepare corporation tax, partnership tax and VAT returns for SMEs, private equity backed business, real estate funds, UK subsidiaries of overseas groups and listed entities.
13 Apr 2020
COVID-19 Guide to global tax relief
This guide provides an overview of the response to COVID-19 by each country as it relates to tax relief and other provisions implemented by local governments. This guide includes information as it pertains to specific countries on general measures, corporate income tax measures, tax payments, tax reporting, and VAT in specific countries as provided by the member and collaborating firms of Andersen Global.
6 Apr 2020
UK and US personal income tax returns
Our London team specialise in advising individuals affected by both the UK and US tax systems. Furthermore, our team prepare both UK and US tax returns “in team”, and we make sure our clients’ taxes in both countries are fully coordinated.
6 Apr 2020
UK Tax Changes from 6th April 2020
As we enter the new 2020/21 UK tax year, we provide a brief overview of the key changes to the tax rules from 6 April 2020, as well as Covid-19 related concessions.
1 Apr 2020
US LLCs and DAC6 reporting
In this article Zoe Wyatt considers the difficulties associated with DAC6 reporting for transactions with US Limited Liability Companies (LLCs).
31 Mar 2020
UK treatment of US LLCs – Anson revisited…
Opaque or transparent, that is the question! Why do we care? It might seem far fetched to think that the terms ‘opaque’ and ‘transparent’ have such a meaning in the world of taxation. However, their definitions are of utmost importance for UK tax resident individuals who are members of a US LLC and the terms should be interpreted with caution.
26 Mar 2020
COVID-19 US relief package
The US Senate has voted on and passed the Phase 3 COVID-19 Relief package, which includes a number of significant tax provisions that would affect individuals and businesses.