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Transatlantic minefields: Patrick Harney and Natalie Lim for STEP Journal

Posted on 23 July 2024

Patrick Harney, Partner, and Natalie Lim, Associate, at Mishcon de Reya, explore the intricacies of the US-UK Income Tax Treaty in a recent article for STEP Journal. They provide valuable insights into how the Treaty affects private wealth practitioners and their clients navigating the complex tax landscapes of the UK and US.

The article discusses the Treaty's aim to prevent double taxation and the challenges that arise from its provisions, particularly the 'savings clause' and the distinction between exclusive and primary taxing rights. Patrick and Natalie's guidance is useful for practitioners seeking to ensure their clients are well-advised and protected from potential double taxation while taking advantage of the Treaty's benefits.

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