Andrew Parks

Aims of film and television tax reliefs – Andrew Parkes

Andrew Parkes, National Tax Director at Andersen Tax discusses the aims of film and television tax reliefs, and in particular the UK media’s recent furore in relation to Netflix. Andrew’s article was published in Taxation, 5 November 2019, and in their October/November 2019 issue and can be found here. The black mirror Like Pavlov’s dogs, […]

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Europe – DAC3: Exchange of Clearances

Since 1 January 2015 tax authorities within the EU have been exchanging clearances (or rulings to use the terminology of the EU and OECD) that relate to cross-border transactions.

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The UK – The Investment Manager Exemption: Trading v Investment

The UK has a long and proud history of being a centre for the fund management industry. The “Investment Manager Exemption” (IME) protects non-UK funds managed by UK fund managers, provided that the relevant conditions are satisfied.

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The Netherlands: All Change to the Holding Company Regime

Will further changes to the Dutch regime see the Netherlands playing second fiddle to the UK when it comes to choice of holding company location?

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The UK Statutory Residency Test

Like most countries, the UK seeks to tax its residents on their worldwide income and non-residents on their UK source income. This makes the question of whether you are resident in the UK, or not, one of vital importance.

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UK Tax Agency’s “Nudge Letters” Reach Offshore Income

Financial institutions in most countries around the world are now obliged to report the details of foreign account holders to the person’s home revenue authority under the Common Reporting Standard.

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2019 Year-End Tips and Tax Planning Strategies for Individuals

As we head into the last quarter of the year there are several action items that US individual taxpayers may want to consider before year-end.

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Media furore over corporate tax targets Netflix – Miles Dean

Miles Dean, Head of International Tax at Andersen Tax argues that companies like Netflix are unfairly targeted by the media for their tax record, despite providing huge investment to the UK. Miles’ article was published in Accountancy Age, 10 October 2019, and can be found here. The media’s obsession with companies and the effective rate […]

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Inheritance tax is unfair and should be abolished – Miles Dean

Miles Dean, Head of International Tax, outlines the arguments for the abolition of inheritance tax in The Times. Miles’ article was published in The Times, 5 October 2019, and can be found here. His comments were also published in Accountancy Age, 2 October 2019, and can be found here. It has been widely reported that the […]

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Andersen Tax LLP is the UK member firm of Andersen Global. We provide a wide range of UK and US tax services to private clients and businesses, helping them achieve their personal and commercial objectives in a tax efficient manner.

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