8 Nov 2023
We have mentioned previously (see our January 2022 Newsletter) that the UK will seek to tax any income from a trade carried on in the UK by a non-resident, but that this is blunted where there is a Double Taxation Agreement (DTA) between the UK and the country of residence of the trader. Where there […]
8 Nov 2023
Introduction In Finance Act 2013, the UK introduced a statutory residence test (SRT) to provide an objective way of determining the residence of individuals. The test, although based substantially on day counting and days spent in the UK, also relies on the substance and quality of an individual’s residence to determine tax residence. As days […]
8 Nov 2023
One of the real joys (and I’m not being sarcastic here) of working in International Tax is that what seems to be the simplest of questions can have the most hidden of answers. The UK’s distribution exemption (i.e. dividends received from underlying subsidiaries are exempt from UK taxation) for small companies is only available where […]
24 Oct 2023
Head of Employment and Pensions Mike Haynes discusses how US taxpayers can save for retirement in the UK while avoiding common associated problems.
20 Oct 2023
Zoe Wyatt and Dion Seymour, discuss the global implications of new US crypto tax reporting rules, in Bloomberg Tax.
29 Sep 2023
National Technical Director, Tax, Andrew Parkes, discusses the evolution of International Tax during his career and the major challenges the industry is facing at the moment, in an interview with Bloomsbury Professional.
29 Sep 2023
Miles Dean, Head of International Tax, explains why inheritance tax should be “scrapped altogether”, in The Guardian.
25 Sep 2023
Crypto Tax & Accounting Technical Director, Dion Seymour, discusses the US Treasury’s proposed regulations for reporting cryptoassets and their wider implications for global reporting frameworks, in Thomson Reuters Regulatory Intelligence.
18 Sep 2023
Crypto Tax & Accounting Technical Director, Dion Seymour, discusses the development of web3 technologies and their potential impact on financial services professionals, in Thomson Reuters Regulatory Intelligence.
18 Sep 2023
Private Client Partners Paul Lloyds and Keith Meyer discuss the US tax perspective on ISAs and the difficulties US citizens face when utilising them.
7 Sep 2023
International & Crypto Tax Director Laura Knight has been shortlisted for ‘FinTech/Crypto Woman of the Year’ at Citywealth’s Powerwomen Awards 2024.
1 Sep 2023
Crypto Tax Partner, Ben Lee, and Crypto Tax & Accounting Technical Director, Dion Seymour, discuss PayPal’s announcement of their own stablecoin and its UK tax implications, in Law360.
