In HMRC v Anson (No. 1) ([2011] STC 2126) an individual (S) who was resident in the UK had helped to form a Delaware limited liability company (H). The US authorities charged tax on S’s share of H’s profits treating H as a transparent entity. S claimed double taxation relief for the US tax. HMRC issued discovery assessments for 1997/98 to 1999/2000 and amendments to S’s self-assessments for 2000/01 to 2003/04 on the basis that H should not be treated as transparent and that S was not entitled to double taxation relief. The Upper Tribunal upheld the assessments and amendments. Mann J held that on the facts found by the First-tier Tribunal S had no ‘form of proprietary entitlement’ to H’s profits. H was not transparent and S was not entitled to double taxation relief under...
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