Emily Walton

US/UK taxation of individuals, foreign informational filings as part of an individual's US tax compliance.

Experience

Emily has over 15 years of experience specialising in providing US/UK cross-border advice and tax compliance services to US connected clients, predominantly those with a non-US business interest.

Notable client work and achievements

Pre-entry tax planning for individuals moving between the US and UK and mitigating tax exposure across both jurisdictions, utilising the Double Taxation Agreement.

Advising US owner managed business on structuring, potential tax elections and the associated US tax compliance.

Vast experience with US individuals having interests in Controlled Foreign Corporations (CFC), navigating the Subpart-F and Net CFC Tested Income (NCTI) regime as well as the Passive Foreign Investment Company (PFIC) rules.

Streamlined filings for US connected individuals, working with both the individuals affected as well as lawyers on complex cases, including navigation of Section 965 and the Transition Tax affecting Controlled Foreign Corporations.

Professional qualifications/memberships

• Member of the Chartered Institute of Taxation.
• Enrolled Agent licensed to practice before the Internal Revenue Service.
• Named a top 35 under 35 private client advisor in 2022 by ePrivateClient.