Resources
US and UK tax laws are constantly being updated. We believe that clients should always be aware of changes that may affect them. We have therefore written a number of articles based on current legislation which may be of interest. This information should not be taken as full comprehensive advice and we highly recommend that you contact a PJD tax representative for more information.
Section 1202 Exclusion: Qualified Small Business Stock
US tax relief on qualifying small business stock has changed, but the old rules still apply on stock held before 4th July 2025. Read on to find out more…
GIFTS AND INHERITANCES: HOW THE UK AND US RULES INTERACT
The basic tax concepts around gifting for UK and US tax purposes…
UK AND US PENSIONS FOR US TAXPAYERS
A brief summary of tax planning opportunities for US taxpayers with regards to their UK and US based pensions.
Expatriation
All you need to know about Expatriation Tax. Contact us for more information.
Are you a US resident?
US Citizens and Green Card Holders are taxed as resident of the US. Read on to find out more about tax residence…
Should I itemise my deductions?
Read on for information about the Standard Deduction and the benefits of itemising…
Claiming NIIT as a Foreign Tax Credit
The Net Investment Income Tax charge is now available as a credit against the UK tax liability arising on US dividend income, US rental profits and capital gains from US real estate. Read on to find out more…
Crossing Borders: Defining a ‘Workday’ for UK and US Tax Purposes
What is a workday under UK and US tax law?! Read on to find out the definitions and why are they are relevant for tax purposes.
US TAX RETURN FILING DEADLINES & PENALTIES
The initial deadline for filing your US tax return is April 15th. This article summarises the important deadlines, penalties and available extensions for US filers
Over-Contributing to your Pension
This article discusses the tax implications of contributing more into your pension than your available allowances from a UK and US perspective with a few planning opportunities available…