Press Room: Individuals

Jet set and taxable benefits

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California Dreaming (or Nightmare?)

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2% Stamp Duty Land Tax surcharge for non-residents

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18 Aug 2020

Treasury and IRS release long-awaited guidance on carried interest taxation

On July 31, 2020, the Treasury and IRS released proposed regulations regarding Sec. 1061’s carried interest rule, targeting incentive allocations made to fund managers.

17 Aug 2020

Dutch plan to tax departing multinationals gains momentum

Andrew Parkes, National Technical Director, comments in relation to the news that a Dutch law that would hit multinationals leaving the Netherlands with billions in exit taxes is gaining political support.

10 Aug 2020

HMRC investigations into footballers treble

Andrew Parkes, National Technical Director, comments in relation to the news that HMRC investigations into footballers have almost trebled in the last year.

10 Aug 2020

Overseas workday relief for employees

Luke Jenkinson, discusses 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), in Accountancy Today.

7 Aug 2020

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.

7 Aug 2020

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.

4 Aug 2020

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.

3 Aug 2020

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.

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).

25 Jun 2020

The UK trusts register – changes ahead

In this article we provide an overview of changes to the UK trust register, which significantly widens the ambit of the reporting requirements for both UK and many non-UK trusts with UK connections.

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.

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