US LLCs and DAC6 reporting

In this article Zoe Wyatt considers the difficulties associated with DAC6 reporting for transactions with US Limited Liability Companies (LLCs).

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UK treatment of US LLCs – Anson revisited…

Opaque or transparent, that is the question! Why do we care? It might seem far fetched to think that the terms ‘opaque’ and ‘transparent’ have such a meaning in the world of taxation. However, their definitions are of utmost importance for UK tax resident individuals who are members of a US LLC and the terms should be interpreted with caution.

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Miles Dean comments in City A.M’s daily debate regarding new social contracts for businesses

Miles Dean, Head of International Tax, discusses whether businesses should sign a new ‘social contract’ in exchange for government support, in City A.M. Miles’ comments were published in City A.M, 30 March 2020, and can be found here. They were also carried in print on 31st March 2020 and can be found on page 13. […]

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US Limited Liability Companies (LLCs) and Base Erosion and Profit Sharing(BEPS)

The OECD’s project to counteract BEPS has altered the tax landscape considerably. The US has either opted out of (or is not fully implementing) a number of the BEPS’ actions, leaving major uncertainty over the treatment of US LLCs.

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The UK and US – relief for Angel Investors on both sides of the pond

We wrote about the Chancellor’s decision to cut back Entrepreneurs’ Relief in our Budget Summary. Thankfully, Rishi Sunak saw sense and left Investors’ Relief alone. In this article we compare the UK and US reliefs for Angel Investors.

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COVID-19 US relief package

The US Senate has voted on and passed the Phase 3 COVID-19 Relief package, which includes a number of significant tax provisions that would affect individuals and businesses.

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COVID-19 – relaxation of UK residency rules

With the COVID-19 pandemic continuing to spread across the UK and around the world, governments are imposing strict restrictions on people’s movements. The UK government has however relaxed the rules for certain non-UK residents who are unable to leave the UK due to the current exceptional circumstances.

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COVID-19 – planning for US citizens

The past few weeks have seen significant turbulence in global stocks due to the economic fallout from COVID-19.  Although there are more pressing concerns than tax in these difficult times, US individuals are nevertheless able to take advantage of certain unique planning opportunities which result from the current depressed asset values.

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Implementation of IR35 tax reforms postponed for another year – Miles Dean

Miles Dean, Head of International Tax, comments in relation to the news that IR35 tax reforms have been postponed for another year. Miles’ comments were published in New Law Journal, 19 Mach 2020, and can be found here. The IR35 rules aim to catch contractors who provide their services through a limited company or other […]

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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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