2 Wednesday, 2021
US Treasury Issues Green Book Providing Additional Details Regarding the Biden Administration’s Tax Plans
The US Treasury Department has issued its green book, providing fuller details of the Made in America Tax Plan and the American Families Plan, which contains a number of tax provisions targeting corporations and high-income individuals.
13 Thursday, 2021
President Biden Proposes Tax Increases for Wealthy Individuals and Greater Funding for IRS Enforcement
The American Families Plan includes $1 trillion in investments and $800 billion in tax credits aimed towards children and families. To finance these objectives, the plan contains a number of tax provisions targeting high-income individuals and providing for increased IRS enforcement activity. The plan represents the second part of President Joseph Biden’s Build Back Better agenda, following the $2.3 trillion American Jobs Plan released a few weeks ago.
22 Thursday, 2021
Hybrid Mismatch Rules: Heads I lose, tails you win
Andrew Parkes, National Technical Director, and Miles Dean Head of International Tax, discuss the Hybrid Mismatch rules between the US and UK.
18 Thursday, 2021
LLC’s Again – Here But Not There
Andrew Parkes, National Technical Director and Miles Dean, Head of International Tax, revisit US LLCs and discuss when they might be suitable for UK residents
10 Wednesday, 2021
US Gift and Estate Tax update
The IRS has now released the updated US gift and estate tax exemptions applicable from 1 January 2021.
4 Friday, 2020
Private Client Case Review: Henkes v HMRC  UKFTT 159 (TC)
Head of International Tax, Miles Dean, and National Technical Director, Andrew Parkes examine the issue highlighted in Henkes v HMRC and what this means for residents of the UK who have not yet become deemed domiciled.
2 Wednesday, 2020
The UK: Blackrock Holdco 5 LLC v HMRC: Unallowable Purpose and Transfer Pricing
Head of International Tax, Miles Dean, and Partner, Zoe Wyatt consider the case of Blackrock and its far-reaching impact on corporate transactions and the concept of unallowable purposes.
10 Tuesday, 2020
The UK: VAT on UK e-commerce imports post-Brexit
Sarah Shears, Head of VAT Group, provides an overview of VAT and e-commerce in light of the end of the Brexit transition approaching.
2 Monday, 2020
The US: Biden vs. Trump: How would a change in the Oval Office impact my tax affairs?
Julian Nelberg and Luke Jenkinson discuss how the recent election result in the US will impact individuals’ tax affairs.
22 Thursday, 2020
2020 Presidential Candidates’ Tax Proposals
2020 Presidential Candidates’ Tax Proposals.
13 Tuesday, 2020
US/UK: No one expects the hybrid mismatch rules
Andrew Parkes, National Technical Director, discusses how a minority equity investment by a US entity into a UK one, followed by an arm’s length loan, was not within the hybrid mismatch rules.
12 Monday, 2020
A discussion of VAT in the light of Brexit
Sarah Shears, Head of VAT Group at Andersen in the UK and Benno Tamminga, Managing Director in the US National Tax Practice with Andersen and the firm’s Global VAT leader, discuss the impact of Brexit on both the UK and the US in the EACC’s ‘Brexit Musings’ podcast.