15 May 2019
Non-residents and UK real estate
UK real estate held by non-residents has been subject to frequent tax changes over recent years. This article explores further recent and forthcoming changes to an already complex regime.
14 Apr 2019
UK individual tax update
This article summarises key developments in the personal tax rules applicable to high net worth individuals from 6 April 2019.
17 Mar 2019
Year-end UK tax planning
As the 2018/19 tax year draws to a close, UK-resident individuals should consider steps which may be taken by 5 April 2019 to optimise their tax position.
15 Mar 2019
This guide, written by David Roberts and Deborah Croatto of Andersen, United States, is intended for individuals who are contemplating leaving the US on either a temporary or permanent basis.
25 Jan 2019
Final Regulations on 20% Pass-Through Deduction Resolve Various Uncertainties
IRS and Treasury have released final regulations under Sec. 199A of the Internal Revenue Code (Code) regarding the 20% deduction for pass-through entities and certain individuals.
15 Dec 2018
Coming to America – US tax planning for foreign individuals
This guide, written by David Roberts and Leonard Schneidman of Andersen, United States, is intended for individuals considering a move to the United States.
13 Dec 2018
Non-Americans investing into the US post-tax reform
The individual tax provisions of tax reform present opportunities for non-resident non-Americans investing into the US.
9 Dec 2018
Deadline approaching for non-doms to “cleanse” offshore mixed accounts
Non-domiciled individuals must clean up their offshore mixed bank accounts by 5 April 2019 if they wish to be able to remit funds to the UK at a lower tax rate.
9 Dec 2018
What’s the point in remaining non-UK domiciled?
Being deemed domiciled is not the same as having an actual English law domicile, and there are still important benefits to retaining your non-UK domicile status.
9 Dec 2018
Offshore trusts – traps for the unwary
The 2017 trust changes have implications for non-doms with trusts, irrespective of the duration of their residence in the UK.
19 Nov 2018
Trust taxation – further change ahead?
The UK government is seeking views on the case for reforming the trust tax regime.
1 Nov 2018
US tax reform and fund manager carried interest
We highlight uncertainties resulting from the tax reform provisions for fund managers’ carried interest.