Michael McGowan and Andrew Thomson Author Article on Recent Judicial Developments Affecting U.K. Investments

September 2012
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In the Spring 2012 issue of Journal of Taxation of Investments, Mr. McGowan and Mr. Thomson authored the article, “Recent Judicial Developments Affecting Investments Into and Out of the United Kingdom.” The article outlined two judicial developments in the United Kingdom that pertain to the interest of U.S. companies and their potential investors. The developments included a decision by the Upper Tribunal on U.K. classification for tax purposes of a Delaware limited liability company and a U.K. Supreme Court decision on the concept of residence for U.K. tax purposes.