LLC

In this month’s review, Sophie Dworetzsky (Lombard Odier) considers the practical challenges created by bringing pensions within the IHT net, alongside developments in property taxation, trust transparency and internationally mobile wealth structures.

Jackie Wheaton (Moore Stephens) answers a query on a UK person investing in a US LLC that is tax transparent for US purposes

Thomas Dick answers a query on the taxation of a distribution from a Washington-based limited liability company.