Government drafts in Skadden for US non-dom opinion
The Government has instructed Skadden Arps Slate Meagher & Flom to advise on its closely-watched negotiations with US tax authorities over changes to taxation of non-domiciled residents. In an unusual move, Skadden provided an opinion for the Treasury backing the Government's attempt to avoid double taxation of US 'non-doms' in the UK following the controversial introduction of a £30,000 charge for those wishing to retain their tax status.
March 13, 2008 at 02:02 AM
3 minute read
The Government has instructed Skadden Arps Slate Meagher & Flom to advise on its closely-watched negotiations with US tax authorities over changes to taxation of non-domiciled residents.
In an unusual move, Skadden provided an opinion for the Treasury backing the Government's attempt to avoid double taxation of US 'non-doms' in the UK following the controversial introduction of a £30,000 charge for those wishing to retain their tax status.
The opinion, which features in the 2008 Budget Notes, gives support to the Treasury attempt to avoid double taxation for US non-doms by arguing that the charge, which will kick in after seven years working in the UK, will act as a tax, not a levy.
Skadden's opinion said it was likely that the charge would now be treated as tax by the US Treasury and tax authorities. However, it does not expect that individuals will be able to claim full tax credit.
The opinion states: "We expect the US Treasury and Internal Revenue Service will in due course provide authoritative guidance on some or all of the issues analysed above… It is our view that under current US law and in the absence of such guidance [the proposed non-dom tax] should be treated, for US federal income tax purposes, as a foreign tax creditable against US federal income tax."
The opinion comes in place of a clear accord with US authorities over the issue but will raise hopes that an agreement can ultimately be struck. US citizens represent the largest proportion of non-doms in the City – including a number of US-qualified lawyers practising in London – so the agreement will be seen as a significant win for advisers in the Square Mile.
A number of law firms, including Macfarlanes, Withers and Charles Russell, have lobbied alongside the Society of Trust & Estate Practitioners, to alert the Treasury to problems with double-taxation in the US.
Despite a fierce campaign against the non-dom charge, which advisers argued will damage the City by driving senior staff to other financial centres, chancellor Alistair Darling (pictured above) resisted calls to delay the measure's introduction. However, there was some relief from today advisers when Darling gave a verbal commitment that there would be no further taxs on non-doms throughout this Parliament or the next.
Elsewhere, the Budget presented little surprises for business, with controversial reforms to capital gains tax, which lift the rate to 18%, still coming into force.
Editors' blog: Taxing non-doms and other outrages
Talkback: Where do you stand on the non-dom debate? And what did you want to see in Darling's first Budget? Click here to have your say.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
NOT FOR REPRINT
© 2025 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.
You Might Like
View All![X Ordered to Release Data by German Court Amid Election Interference Concerns X Ordered to Release Data by German Court Amid Election Interference Concerns](https://images.law.com/cdn-cgi/image/format=auto,fit=contain/https://images.law.com/international-edition/contrib/content/uploads/sites/392/2023/10/AdobeStock_627004176_Editorial_Use_Only-767x633.jpg)
X Ordered to Release Data by German Court Amid Election Interference Concerns
![Quinn Emanuel's Hamburg Managing Partner and Four-Lawyer Team Jump to Willkie Farr Quinn Emanuel's Hamburg Managing Partner and Four-Lawyer Team Jump to Willkie Farr](https://images.law.com/cdn-cgi/image/format=auto,fit=contain/https://k2-prod-alm.s3.us-east-1.amazonaws.com/brightspot/fa/c2/5b8749a84b7eb919caed3ca3d306/quinn-emanuel-urquhart-sullivan-office-sign-washington-13-767x633.jpg)
Quinn Emanuel's Hamburg Managing Partner and Four-Lawyer Team Jump to Willkie Farr
![Trump ICC Sanctions Condemned as ‘Brazen Attack’ on International Law Trump ICC Sanctions Condemned as ‘Brazen Attack’ on International Law](https://images.law.com/cdn-cgi/image/format=auto,fit=contain/https://images.law.com/international-edition/contrib/content/uploads/sites/392/2023/11/Trump-Donald-White-House-2019-029-767x633-1.jpg)
Trump ICC Sanctions Condemned as ‘Brazen Attack’ on International Law
![U.S.- China Trade War: Lawyers Label WTO Dispute Pointless, Clients Have Their Hands Tied U.S.- China Trade War: Lawyers Label WTO Dispute Pointless, Clients Have Their Hands Tied](https://images.law.com/cdn-cgi/image/format=auto,fit=contain/https://k2-prod-alm.s3.us-east-1.amazonaws.com/brightspot/ea/56/920bdb1d42d59b3af46660326473/us-china-flags-767x633.jpg)
U.S.- China Trade War: Lawyers Label WTO Dispute Pointless, Clients Have Their Hands Tied
Trending Stories
- 1States Accuse Trump of Thwarting Court's Funding Restoration Order
- 2Microsoft Becomes Latest Tech Company to Face Claims of Stealing Marketing Commissions From Influencers
- 3Coral Gables Attorney Busted for Stalking Lawyer
- 4Trump's DOJ Delays Releasing Jan. 6 FBI Agents List Under Consent Order
- 5Securities Report Says That 2024 Settlements Passed a Total of $5.2B
Who Got The Work
J. Brugh Lower of Gibbons has entered an appearance for industrial equipment supplier Devco Corporation in a pending trademark infringement lawsuit. The suit, accusing the defendant of selling knock-off Graco products, was filed Dec. 18 in New Jersey District Court by Rivkin Radler on behalf of Graco Inc. and Graco Minnesota. The case, assigned to U.S. District Judge Zahid N. Quraishi, is 3:24-cv-11294, Graco Inc. et al v. Devco Corporation.
Who Got The Work
Rebecca Maller-Stein and Kent A. Yalowitz of Arnold & Porter Kaye Scholer have entered their appearances for Hanaco Venture Capital and its executives, Lior Prosor and David Frankel, in a pending securities lawsuit. The action, filed on Dec. 24 in New York Southern District Court by Zell, Aron & Co. on behalf of Goldeneye Advisors, accuses the defendants of negligently and fraudulently managing the plaintiff's $1 million investment. The case, assigned to U.S. District Judge Vernon S. Broderick, is 1:24-cv-09918, Goldeneye Advisors, LLC v. Hanaco Venture Capital, Ltd. et al.
Who Got The Work
Attorneys from A&O Shearman has stepped in as defense counsel for Toronto-Dominion Bank and other defendants in a pending securities class action. The suit, filed Dec. 11 in New York Southern District Court by Bleichmar Fonti & Auld, accuses the defendants of concealing the bank's 'pervasive' deficiencies in regards to its compliance with the Bank Secrecy Act and the quality of its anti-money laundering controls. The case, assigned to U.S. District Judge Arun Subramanian, is 1:24-cv-09445, Gonzalez v. The Toronto-Dominion Bank et al.
Who Got The Work
Crown Castle International, a Pennsylvania company providing shared communications infrastructure, has turned to Luke D. Wolf of Gordon Rees Scully Mansukhani to fend off a pending breach-of-contract lawsuit. The court action, filed Nov. 25 in Michigan Eastern District Court by Hooper Hathaway PC on behalf of The Town Residences LLC, accuses Crown Castle of failing to transfer approximately $30,000 in utility payments from T-Mobile in breach of a roof-top lease and assignment agreement. The case, assigned to U.S. District Judge Susan K. Declercq, is 2:24-cv-13131, The Town Residences LLC v. T-Mobile US, Inc. et al.
Who Got The Work
Wilfred P. Coronato and Daniel M. Schwartz of McCarter & English have stepped in as defense counsel to Electrolux Home Products Inc. in a pending product liability lawsuit. The court action, filed Nov. 26 in New York Eastern District Court by Poulos Lopiccolo PC and Nagel Rice LLP on behalf of David Stern, alleges that the defendant's refrigerators’ drawers and shelving repeatedly break and fall apart within months after purchase. The case, assigned to U.S. District Judge Joan M. Azrack, is 2:24-cv-08204, Stern v. Electrolux Home Products, Inc.
Featured Firms
Law Offices of Gary Martin Hays & Associates, P.C.
(470) 294-1674
Law Offices of Mark E. Salomone
(857) 444-6468
Smith & Hassler
(713) 739-1250