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Delaware LLCs entity status for UK tax purposes
  • Fried Frank Harris Shriver & Jacobson LLP
  • USA, United Kingdom
  • March 18 2010

A recent decision of the UK's First-Tier Tribunal creates uncertainty in relation to the commonly accepted UK tax treatment of interests in Delaware Limited Liability Companies (Mr Swift v Commissioners, TC00399).

Keith Featherstone
  • Fried Frank Harris Shriver & Jacobson LLP