Policy paper

Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44

This brief sets out HMRCs interpretation of the Supreme Court decision in George Anson v HMRC with regard to US Limited Liability Companies.

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This brief is about HM Revenue and Customs (HMRC) confirming that it will continue with its existing practice to treat US Limited Liability Companies (LLCs) as companies. This is on the basis that the decision in the case of George Anson v HMRC was specific to the facts and findings determined by the First-Tier Tribunal on the interpretation of foreign law and relevant LLC agreement and need not be applied more generally.

Published 25 September 2015