Refresher on UK taxation of fund managers

In recent years, HMRC have become concerned that some individuals working for asset management businesses were not paying sufficient (or in some cases any) taxes on their remuneration, namely investment management fees, carried interest and performance fees.

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Considerations for those thinking of relocating to Spain

Spain continues to be an attractive destination for high net worth individuals and, like the UK, Italy, Malta, Portugal and various other countries, it does have a specific tax regime targeted at attracting ‘inpatriates’ – known as the Beckham Ruling.

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Offshore receipts in respect of intangibles – bark worse than bite?

The UK Government has introduced a number of measures to protect the UK’s tax base, including the ‘Offshore Receipts in Respect of Intangibles Profits’ regime. In this article we provide an overview of the ORIP rules. But is the bark worse than the bite?

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Pre-move planning for individuals considering moving to the UK

Individuals moving to the UK should have a basic understanding of the UK tax system before they move, and consider pre-arrival planning to optimise their tax and avoid adverse consequences. The issues are especially important for Americans, who remain subject to US taxes and are therefore at risk of double taxation.

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Key workers could see pay freeze due to COVID-19 crisis

Miles Dean, Head of International Tax, comments in relation to the news that the Treasury is considering freezing public sector pay, increasing income tax and ending the triple lock on state pensions in order to pay for the COVID-19 crisis, in HR Review. Miles’ comments were published in HR Review, 13 May 2020, and can […]

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COVID-19 US finally offers relief to individuals and businesses with employees stranded in US

Treasury and IRS issued guidance providing tax relief to both individuals and businesses affected by travel disruptions arising from the COVID-19 pandemic.

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UK/US treaty – demystifying the limitation on benefits article

The LoB test is so complex it is easy to ask the wrong question or take a wrong turn in the maze of its provisions, leading you to the wrong answer.  In this article we seek to guide you through the maze which is the UK/US LoB!

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UK/US tax treaty for individuals – can I use it?

In this article we consider what – at first sight – is a straightforward question, but in reality is fraught with complexity.

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UK corporate, partnership and VAT compliance and advisory services

Our experienced London based tax compliance team prepare corporation tax, partnership tax and VAT returns for SMEs, private equity backed business, real estate funds, UK subsidiaries of overseas groups and listed entities.

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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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