This programme has three key objectives:
to provide you with current legislative and administrative developments affecting the preparation of US individual tax returns
to provide you with an appreciation of the different approaches and positions being taken on international issues
to enable you to comprehend current US individual tax issues from the perspective of the taxpayer, the tax authority and the tax practitioner

Day 1

9.30
Chairman's introduction

Greg Trotman, Trotman Taxation Services

9.40
US federal taxation update

Matthew Fox, Ernst & Young

A broad update of some of the changes that came into effect in 2009 as well as a discussion on proposed future changes set to come in 2010 and 2011.

10.35
Pension planning for expatriates

Andrew Aldridge, US Tax

US domestic rules
Treaty impact
Expatriation-exit tax
QROPS - use for US taxpayers

11.15
Coffee

11.40
Tax disputes and investigations

Andrew Watt, Alvarez and Marsal

HMRC in its investigative role:
Information powers
The OECD led attack on offshore structures
The new Tribunal system for settling disputes
What to do if your client is selected for enquiry

12.20
The world of social security

Ian Wilson, Ian Wilson Consulting

What is social security?
The principles of the reciprocal agreements between the US and EU countries
What are the benefits?
Where can it go wrong?

13.00
Lunch

14.15
Investing through life insurance and annuities

Tony McLoughlin, London & Capital; Jay Krause, Withers

Recent tax changes, lifetime transfers into trust, RNDs and the £30k
Remittances, eliminating account segregation and 5% withdrawals
Deferring 50% tax on non-Reporting funds
Investing for US taxpayersand accessing so called 'PFICs'
Annuities and US pre-immigration planning for secondees and others
Practicalities of obtaining US compliant products
Selecting among the offerings

15.15
Tea

15.45
An audience with Kelli Winegardner, IRS Attache, London

17.00
Reception (sponsored by DeVere Venues)





Day 2

9.30
Review of day 1

Greg Trotman, Trotman Taxation Services

9.40
US state tax update

Alex Jones, Deloitte

Review of relevant tax changes
Changes to rates
Amnesties, etc. for major US States

10.15
Exit taxes - where are we now?

Jemma Baker and Sara Eggers, Frank Hirth

Overview of current rules - section 877a
Section 877A as it applies to green card holders
Recognition of gains on certain transfers to certain foreign trusts and estates - section 684

11.00
Coffee

11.30
Ethics

Andrea Plaw, Expatriate Tax Specialists Limited

Summary of key issues relating to Circular 230
Discussion of standards of conduct for tax preparers - including notice 2009-60
Discussion of certain US States beginning to charge a fee for non CPAs to prepare State tax returns
Update on preparer penalties
Reminder about your responsibilities under data protection

12.30
Lunch

14.00
US federal taxation - further issues and complexities

Dan Hyde, Westleton Drake

Status of proposed US law changes
£30,000 RBC creditability and re-sourcing issues under Art 24(6)
Tax extenders (will estate tax really fall to zero?)

15.00
Tea

15.30
Post-mortem on issues arising from UK tax returns

An interactive panel session led by Fiona Pearce, Buzzacott, featuring Ann Chapman, Ernst & Young, Robyn Limmer, Burrows & Co.

16.30
Chairman's closing remarks

Greg Trotman, Trotman Taxation Services

Dan Hyde

Dan established Westleton Drake in 2009 to provide US & UK tax services to the entrepreneurial private client and alternate funds markets. Previously, Dan spent over ten years in practice with Frank Hirth and was latterly Tax Director at Rhone Capital, a mid-market private equity group.

Greg Trotman

Greg is enrolled to practice before the U.S. Internal Revenue Service as well as being a registered member of the U.K. Association of Taxation Technicians. He spent seven years working in the expatriate tax field with PricewaterhouseCoopers in Southampton, Paris, Geneva, Lausanne and London before setting up Trotman Taxation Services in 2002. He is a member of British American Business Inc.

Ian Wilson

Ian has been advising multinational companies on all matters relating to international social security for about 20 years. After seven years in the International Relations policy branch of the Dept. of Social Security, he spent eight years at PricewaterhouseCoopers leading their Global Social Security Network. In 2005, Ian started his own consulting company with clients whose expatriate programmes range from hundreds of employees to just a few. Ian teaches on training courses several times per year for European Employment Service staff and runs a regular social security workshop at the Centre for International Briefings at Farnham Castle, one of the UK's principal centres for International Human Resources training. Ian has written articles on international social security for Compensation and Benefits International and Expatriate Adviser.

Andrea Plaw

Andrea Plaw is Managing Director of Expatriate Tax Specialists Limited. She advises employers and their employees on the tax and social security implications of International Assignments. Andrea has 15 years experience in providing worldwide personal income tax and social security advice, specialising in the UK and US. She was most recently an Expatriate Tax Director at BDO Stoy Hayward and has also worked at Deloitte and Ernst & Young.

Andrea consults on all tax and social security issues relating to international assignments including advice on assignment type (tax equalised etc), optimum assignment length, secondment letter review, pension, tax treaty and stock options advice. In terms of compliance, she can assist with UK and US personal tax returns, social security advice and applications, modified payroll, Short Term Business Visitor Schemes, Migrant Member relief applications, Non Resident Landlord Scheme, UK arrival and departure forms and meetings.

Andrea also specialises in co-ordinating International Assignment programmes to ensure global tax and social security compliance, but ensuring the contact at the Company feels in control at all times.

Andrea is a member of the Association of Taxation Technicians and a US Enrolled Agent. She is the Founder and Chairman of The Association of Independent Expatriate Tax Practitioners (AIETP), an Association for Independent Expatriate Tax firms to meet and discuss technical and practical issues.




Suzanne Willis - CTA, EA, TEP

Suzanne is an Associate Director and head of the Family Wealth Group.

Suzanne is a Chartered Tax Advisor (CTA), an Enrolled Agent (EA) and a member of the Society of Trust and Estate Practitioners (STEP). Suzanne's primary experience lies with providing US and UK tax advice for trust settlors and beneficiaries as well as dealing with planning for complex family situations.

Having started her career in a small accountancy firm in Hertfordshire Suzanne joined Frank Hirth in December 1997 as part of the audit team before moving into the tax department. Since then Suzanne has been involved in numerous areas of US and UK taxation, including personal, corporate and trust.



Carol Hipwell - CPA

Carol is an Associate Director in the Personal Tax Group and specialises in a wide variety of US personal tax planning and compliance matters.

After graduating from the University of Minnesota in 1984, Carol worked for Arthur Andersen & Co in Minneapolis and then in Brussels, before moving to the UK in 1990 to join Ernst & Young LLP. In 2002 Carol left to develop a US tax practice within Chiltern plc, which became part of BDO LLP in 2007.

Carol joined Frank Hirth in February 2010 in her capacity as a senior tax professional and Associate Director. Carol's interests outside of work include running, cycling and other sports, both as a spectator and as a participant.



Alex Jones



Alex Jones is a director in International Assignment Services and co-leads the Deloitte International High Net Worth practice, which delivers bespoke international tax planning solutions to CEOs, other high level executives and entrepreneurs. Alex is a dual handler with over 20 years of experience working in both US and UK personal tax. He specialises in the management of and international tax and social security planning for High Net Worth Individuals with US and UK tax exposure. Alex has an Investment Management industry focus dealing in particular with the personal tax aspects and structuring of Private Equity and Hedge Fund clients.

Tony McLoughlin

Tony oversees the international investment strategy across the London & Capital Group and the company's fast growing investment strategy team. This is in addition to his client management responsibilities. He has been working in partnership with international private clients and their advisers for almost 28 years, particularly in North America and the Caribbean. The success of this partnership approach continues as advisers and their clients need specialist expertise on investment solutions, such as derivatives and structured products in addition to core asset allocation decisions.

One of Tony's key achievements is to have successfully built dedicated areas of investment excellence within the investment strategy team.

These areas include fixed income, hedge funds, mutual funds and structured products. Tony was also instrumental in the development of the US operations, managing and overseeing the successful opening of the Miami and New York offices during his recent five-year secondment relocation to the US. He is now London & Capital's technical in‐house investment expert on portfolio construction specifically UK resident non‐domiciled families and in particular to US citizens living in Europe.

Matthew Fox

Matt has 16 years experience in dealing with both the UK and US tax affairs for individuals who have relocated to the UK or the US. Matt has had a broad exposure to a variety of clients over the course of his career within the big 4 firms and Grant Thornton. Matt has recently joined Ernst & Young where his roles includes responsibility for technical training as well as interpretation and communication of new developments / laws to client service teams within the firm.



Andrew Aldridge

Andrew, a US attorney, joined US Tax in 2000. Andrew has over 30 years domestic and international tax experience. Prior to joining US Tax he served as the Manger of the Tax Department of Commercial Financial Services, Inc, a major debt resolution company in the United States, where he was responsible for the worldwide tax affairs of the company.

Previously, Andrew worked for over 18 years with Phillips Petroleum Company a Fortune 50 energy company where he served in both the tax and legal departments.

Andrew has a Master of Laws degree from Southern Methodist University, a Juris Doctorate degree from the University of Oklahoma, and a Bachelor of Arts degree from the University of Kansas.

Andrew Watt

Andrew Watt, a Managing Director with Alvarez & Marsal Taxand UK LLP in London, leads the firm's Tax Disputes and Investigations practice. He brings more than 20 years of experience in assisting both corporate and individual clients in resolving disputes with HM Revenue and Customs and advising on tax matters that are subject to in-depth scrutiny.

Prior to joining A&M, Andrew served for 10 years as Head of Tax Investigations at Chiltern Plc, the former U.K. Taxand member firm. During his time at Chiltern, the Tax Investigations team grew to become the market leader in handling cases involving serious tax fraud.

Andrew began his career in government service as an Officer of HM Customs and Excise. He later moved over to the Inland Revenue, where he spent 20 years as an Inspector of Taxes. He spent six years as a fraud investigator with the Inland Revenue's elite investigation unit, Enquiry Branch, which is now known as Special Civil Investigations.

In 2006, Andrew founded the Tax Investigation Practitioners Group of the Institute of Chartered Accountants in England and Wales, which he now co-chairs. The group, which meets quarterly to discuss topical issues, comprises accountants, white collar fraud lawyers and specialist tax investigators. As a co-chair, he leads a small team that meets twice a year to make representations on policy issues to senior management in HM Revenue and Customs.

Andrew is a frequent speaker and author and is also a Member of the Academy of Experts.