Knowledge

Tax law occasionally provide relief in the least glamorous way possible – in this case through a procedural wrinkle that sat unnoticed until a court bothered to read the statute properly...

Employee share schemes are a popular and effective way to attract, reward and retain good people. Used properly, they give employees a real stake...

When Rachel Reeves announced that the government will consult on the UK tax treatment of US LLCs, it may not have grabbed headlines...

As artificial intelligence tools become fixtures in how people research and manage their finances, a question is quietly moving from hypothetical to urgent...

In the lexicon of modern romance, a "situationship" describes a relationship that refuses definition - two people who drift together, share experiences (and...

How a seemingly simple corporate restructure became venture capital's favourite one-way street, and what UK companies must know before taking the plunge When...

As the festive season approaches, US taxpayers will have more than Christmas Dinner to look forward to. The One Big Beautiful Bill Act (OBBBA), signed into l...

In a Budget of broad tax reform, one thing remains certain: tax complexity is here to stay. On 26 November 2025, Chancellor Rachel Reeves delivered her seco...

In offices across Westminster and beyond, the chatter around the proverbial office water cooler has been focused on who will take the prize on the eve of the...

The Evolution of the US CFC Downward Attribution Rules If the story of the US controlled foreign corporation (CFC) rules were written as a novel, the tale of...

As families are settling into the new academic year, many are revisiting their education savings strategies. For UK residents with US ties, the American 529...

For individuals who do not qualify for a U.S. Social Security Number but still have tax reporting obligations, an Individual Taxpayer Identification Number (...

As a US citizen residing in the United Kingdom, navigating tax obligations can be complex, particularly with the stringent reporting requirements set forth b...

How the land of opportunity just doubled down on inbound capital, start-ups and tax tales worth retelling One of the most noteworthy elements of recent US ta...

The landscape of tax reporting in the UK is evolving. Starting from April 2026, the introduction of Making Tax Digital for Income Tax Self-Assessment (MTD fo...

On 22 May 2025, the US House of Representatives narrowly passed a $3.8 trillion tax bill known as the "One Big, Beautiful Bill Act" that includes proposed Se...

Recently, the House Ways & Means Committee released the details of ‘The One, Big, Beautiful Bill’, a piece of proposed legislation that President Trump has b...

The 2018 Tax Cuts and Jobs Act (TCJA) introduced retroactive Controlled Foreign Corporation (CFC) attribution rules that resulted in some unintended conseque...

Remote workers have been on the rise in a post-COVID environment, with many companies leveraging remote working to incentivise and attract top talent. For co...

The US tax year filing submissions can be overwhelming to some due to the various deadlines. Below we have outlined what you need to know for the 2024 US tax...

We are frequently contacted by UK (and other non-US) companies who have been sent a Form W-8BEN-E, Certificate of Status of Beneficial Owner for United State...

As the US is the largest economy in the world, it continues to attract foreign investment with its dynamic workforce, robust infrastructure and access to cap...

In this article, we explore the ongoing debate surrounding the ability of U.S. taxpayers to claim a foreign tax credit (FTC) against the Net Investment Incom...

The IRS recently published final regulations under Section 2801 of the Internal Revenue Code. Section 2801 was enacted as part of the Heroes Earnings Assista...

As we transition into a new tax regime for non-domiciled individuals, taxpayers who have previously benefitted from the remittance basis will still be subjec...

2024 has seen unprecedented levels of political change across the world, including the recent US election. Regardless of your political association one thing...

After a tight race, we now know that Donald Trump will be returning to the White House, becoming just the second president in history, after Grover Cleveland...

Introduction The US is a very popular jurisdiction that attracts foreign investment. For those investors who are tax resident in the UK, choosing the right investment structure is key. A favoured U...

Introduction More and more families are becoming internationally mobile, with family members spread throughout the world. For educational, professional, and lifestyle reasons, the US has become an ...

Introduction: Understanding the concept of tax residency is crucial for individuals living or earning income in the United States. The determination of tax residency has significant implications on...