Press Room: US Tax

Letter to the Editor: Taxation is a battle of wills between US and the EU

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The US: President Biden’s MIA

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Biden’s Green Book Proposed Changes to US Foreign Income Tax Regime

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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 [2020] 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.

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