Page 1

SPRING 2019

AMERICAN IN BRITAIN Serving the American Community in the UK

FEATURES INCLUDE Eating Out  •   Wealth Management  •  Baseball •   College Basketball Theatre   • American Expatriate Clubs & News  •  Orthodontics •  Travel Short-Term Lettings • Embassy Corner • Taxing Issues Hotel Review • Arts & Antiques • Immigration


AMERICAN IN BRITAIN


SPRING 2019

CONTENTS

12

3 Eating Out 9 Wealth Management 10 Taxing Issues

3

12 Hotel Review 15 Travel 19 Arts & Antiques 22 Theatre 25 Immigration

15

29 Short-Term Lettings 31 Orthodontics

32

32 College Basketball 34 Days Out With The Family 35 Family Baseball 36 American Women’s Clubs News

22

34

40 Useful Numbers IBC Embassy Corner

ADVISORY PANEL:

PUBLISHER: Helen Elliott, Telephone: 020 8661 0186 Email: helen@theamericanhour.com PUBLISHING DIRECTOR: Damian Porter, Telephone: 01737 551506 Email: damian@theamericanhour.com American in Britain, PO Box 921, Sutton SM1 2WB WWW.THEAMERICANHOUR.COM

All About Eve starring Gillian Anderson. Image credit: Perou.

No part of this publication may be reproduced without written permission of the publishers. Origination and Printing by Gemini Group

WWW.AMERICANINBRITAIN.CO.UK

1


PURCHASE NOW ON AMAZON!

AMERICAN IN BRITAIN


EATING OUT

EATING OUT Fancy Crab

92 Wigmore Street, Marylebone, London, W1U 3RD Telephone: 020 3096 9484 I am always amazed by how restaurants pop up with new concepts, and one of the latest provides the diners of London with the chance to feast on a true delicacy, the Red King Crab. I am really not an expert on the fishing techniques to be able to catch what are the largest crabs, but I am reliably informed that these giants of the crab world are only found in a small section of the Arctic Ocean’s coldest and deepest waters and are very difficult to catch. I am also assured that these crabs are a prized delicacy, and the flavour makes up for all of the effort it takes to catch them. Fancy Crab is well placed on Wigmore Street, and the building oozes class from the moment you enter, with the high ceilings giving a wonderful feeling of space, and the ice bar at the back of the restaurant housing these elusive red giants which you will be enjoying during the evening. In between the ice bar and the door are simple tables and chairs, and green leather booths against the walls overlooked by an eclectic mix of modern and old paintings. Some places just have a cool vibe, and this is one of them. Our welcome was warm and we were led to our booth where we could peruse the menu over a glass of something cold. As the name suggests this is a seafood restaurant (although there are some dishes for the meat eaters, well two!), and the selection is extensive. For the romantics a few oysters to start would be perfect, but we passed on these as we spotted some gems from the appetiser and starter section. It was a bitterly cold evening so our first choice was a warming King Crab and Lobster Bisque (£13). Generous pieces of this regal giant were engulfed by WWW.THEAMERICANHOUR.COM

the rich bisque which also provided a hint of the sea. Our other selections were the Grilled Tiger Prawns (£12) and the King Crab Tempura (£12.50). The tiger prawns were flavoured with tamarind and honey, and the sweetness of the honey came through without overpowering the prawn, whilst the light batter gave a satisfying crunch to the sweet white claw meat accompanied by a delicate saffron aioli. Although there is a wide choice of mains and also a number of amazing Crustacean Stands packed with lots of goodies from the sea (priced from £19.50 to £100), the next decision, in my view, was a simple one, and rather than what to choose, it was how much of it would we order (Red King Crab £18/kg). The restaurant name says it all, and you are coming to taste this red ‘fancy’ giant, and when you do taste it you will see why it is so prized. The choice is really whether to have the crab on ice or baked over charcoal and we decided to respect the delicate taste and have it on ice. To accompany our crab we selected some truffle fries (£5) and some buttered spinach (£4.5), which perfectly accompanied the fresh and slightly sweet crab.

Food of this quality shines in any situation, and to get the full experience and delicate flavour I recommend keeping it simple. There are other choices including a King Crab Burger (£23) and the Singapore Chilli Crab (£28) which is a firm favourite because of its contrasting sweet and spicy tastes, but to me this crab’s taste is so good it seems a crime to mask it with anything, even if it is a great sauce. It was with great disappointment that when the deserts menu was handed to me it didn’t have a King Crab Cheesecake or at least something with Red King Crab in it!! Well that wasn’t strictly true, and I was delighted to be able to pick the Chocolate Fondant (£7.5) and my wife picked the Fancy Lemon Tart (£6.5). The chocolate fondant ticks every chocoholic’s dreams, and the deconstructed lemon meringue was tangy and zesty and provided a palate cleanser to end the meal. Crab needs to be treated with respect to enable the diner to get the full benefit of its texture and slightly sweet taste, and now there is somewhere in London where you can experience this to the full.

WWW.AMERICANINBRITAIN.CO.UK

3


Palm Beach Casino

30 Berkeley Street, Mayfair, Londo,n W1J 8EH Telephone: 020 7493 6585 When I was a child I went on holiday with my Mum and Dad to Las Vegas, and two of my most endearing memories are firstly, nearly being thrown out of one casino as my brother and I (at the tender age of 14 and 16) were caught telling Mum and Dad what buttons to hit on the slot machines, and secondly, that there were restaurants offering all the food you could eat for just a $1! It was ‘pile it high’ and of dubious quality, but at a $1 what was there to complain about? Casinos, I am sure, have changed considerably in the interim years, but I only realised how much they have changed when I left the hustle and bustle of Berkeley Square and entered the Palm Beach Casino in Mayfair. First impressions to me are always a good indicator of what to expect, and here the décor and ambiance oozes class, and the welcome was friendly, warm and ultra-efficient. We were guided to the Cocktail Lounge that wouldn’t be out of place in a plush hotel, with its low leather tables surrounded by luxurious red plush seating, and started the difficult choice of what to drink from their extensive cocktail menu which is reasonably priced (unfortunately inflation had clearly increased the price up from the $1!). My wife chose for the first time ever, the wonderfully named Porn Star Martini, which was served with the champagne on the side, so she had the choice of mixing it or drinking the ingredients separately. She tried both versions and personally preferred them separately, and I have a feeling it won’t be the first time she chooses this tipple! What I didn’t realise is a Porn Star Martini doesn’t follow the usual Gin and Vermouth ingredients but instead has a wonderfully fresh and fruity passion fruit and vodka combination which almost make the drink feel non-alcoholic!! The Palm Beach Casino has two wonderful choices for diners - one an informal Bar and Grill, and the other a more formal (but not too formal) restaurant. The relaxed Bar & Grill offers, all-day dining and coverage of the world’s major sporting events on the large TV screens overlooking the bar, and its menu reflects that less formal environment just next to the gaming area. Dishes are designed to appeal to the casino’s international clientele and traverses the globe, including as well as Zaman’s signature Asian dishes, choices such as the Palm Beach Burger with gherkins, onion rings and fries or the succulent 10oz grilled ribeye with peppercorn sauce and sautéed potatoes. The restaurant is a little more formal and is an eclectic mix of styles. Art deco mixes with modern and old school style and if I hadn’t been there and seen it with my own eyes, I would have said these styles wouldn’t mix, but they do, and make a perfect place to enjoy the delights that come out of the kitchen. As I am sure you are realising the Palm 4

AMERICAN IN BRITAIN

Palm Beach Casino

Palm Beach Casino

Palm Beach Casino

Beach is a wonderful mixture of styles and its main restaurant is now exception and is opulent and elegant. Diners are transported back to a bygone era and are treated to dishes from around the world by award winning executive chef Mahmud Zaman’s extensive menu, which offers dishes from the Chinese, Indian, Middle Eastern and Mediterranean menus. Choices are so difficult to make we actually selected 3 starters! A beetroot and goats cheese salad quickly disappeared as the sweetness of the beetroot complimented the rich and gooey cheese. The other choices (we really couldn’t decide between them) were Chinese chilli prawns and squid. The batter on the meaty prawn was so light it melted in your mouth and resembled one of the best prawn dishes we have had in a Chinese Michelin stared restaurant, and the squid was accompanied by a chilli sauce giving off just enough heat to complement the fresh squid. The quality of all three dishes was of the highest standard, as was the mains we

chose. My wife chose from the Indian menu and enjoyed a mild king prawn curry with rice and a delicious paratha, whilst I opted for a perfectly cooked steak with chips that were crisp and chunky. For dessert we were offered a selection of dishes that were all beautifully presented and we can highly recommend the apple tarte tatin. Although Palm Beach Casino is a casino, the restaurant is outstanding, and worthy of a visit for the cuisine alone. The service was also outstanding, with several diners being warmly greeted by staff who almost seemed like family to the guests, and I can understand why they would have so many regular clients in the restaurant. Following our fantastic dining experience we did head to the gaming tables and enjoyed a few rounds of roulette, but luckily left before we lost too much money! Palm Beach Casino is a fun night out, and even if you don’t enjoy gambling, you will enjoy the Cocktail Bar and restaurant.


EATING OUT

‘Tea at Tangs’ Afternoon Tea

China Tang, The Dorchester, 53 Park Lane, Mayfair, London, W1K 1QA Telephone: 020 7319 7088 Anyone who knows me knows how much I love Chinese food and that I have a very sweet tooth, so how excited was I to be invited to China Tang in The Dorchester Hotel to review their newly launched Afternoon Tea, aptly named Tea at Tangs! You know you are in for a treat when you enter China Tang through it’s beautiful blossom arch. The Afternoon Tea is served in The Bar, which oozes 1930s Shanghai glamour and we thoroughly enjoyed the four delicacies in our Steamed Dim Sum basket (one each), as well as the Butterfly Prawn Toast which was packed with prawn and fried perfectly, the Vegetarian Spring Roll and the Gai Lan Cheung Fun (gai lan, crispy dough rolled in rice noodle sheets). The savoury selection of the Afternoon Tea was served with two dips, and we only wished we could have had double of everything as we enjoyed it so much! The sweet section of the Afternoon Tea however, is just as delicious, and we again wished we had more of the Chocolate Dumplings, Classic Fried Chiu Chow Dim Sum, Traditional Hong Kong East Custard Tart and Mandarin Delight, which was a slice of sheer heaven! Complementing the food offering, China

WWW.THEAMERICANHOUR.COM

Tang is serving a carefully curated selection of teas from a menu devised by Jade Tea, ranging from Jasmine Supreme (a vibrant and lively green tea layered with fresh jasmine flowers) to Silver Needle (the champagne of white tea, with notes of sweet sap and honeydew melon) and Rare Orchid (oolong tea with notes of fig and elderflower). From the bar, guests can also enjoy an optional glass of Heidsieck or select from three Tea-based Cocktails - Tang Teapot (Rum, Chrysanthemum Tea, Yellow Chartreuse, Lychee & Rose Bitter), French Tea (Pothecary Gin, Champagne Syrup and Lavender Tea) or Cosmopot (Grey Goose Orange Vodka, Cointreau, Cranberry Juice, Pomegranate Syrup and Bergamot Tea). Tea at Tangs was launched in January 2019, and pays homage to late owner Sir David Tang, and is expertly prepared by Executive Chef Chong Choi Fong. Served from Monday to Friday between 2.30pm-4.30pm, Afternoon Tea costs £46. Tea at Tangs can be accompanied with a glass of Champagne (from £17) or a cocktail (£16) and for large groups, China Tang can also accommodate tea parties in their stunning Private Dining Rooms - Ping, Pang and Pong, which can be booked in advance. Chinese restaurants aren’t commonly known for their desserts and sweet selection, but I have to say China Tang excels in this area, and this was my favourite Afternoon Tea ever, so if you are looking for Afternoon Tea with a difference, and you love Chinese food, off to China Tang you go!

WWW.AMERICANINBRITAIN.CO.UK

5


Bubba Gump Shrimp Co.

13 Coventry Street, London W1D 7AB Telephone: 0203 7635 288 www.bubbagumpshrimp.co.uk You’ll find Bubba Gump Shrimp Co. restaurant and market in the historic London ‘Trocadero’ building, just a few minutes’ walk from Piccadilly Circus or Leicester Square. We have always had a great time as the atmosphere is lively, the food is good and the interior quirky. It is always busy, and the day we visited was no exception. Our two teenage children were excited to join us for the first time, enjoying the buzz you feel upon entering the restaurant. Many of our fellow diners were evidently celebrating a birthday on this busy Saturday evening of our visit – there were groups of families, friends, and couples spanning the generations, all enjoying the party vibe. If you haven’t already worked it out, the restaurant is a tribute to the movie ‘Forrest Gump’ and features a menu of comfort food from the American South that reflects the film’s setting in Alabama. The fact that there are now 40 Bubba Gump’s worldwide, is testament to its success. We first encountered the chain whilst on holiday in Monterey, California some 5 years ago - it turns out this was the first of the restaurants to open back in 1996. The speciality here is shrimp, but there are a wide variety of alternatives on offer. The friendly waiting staff are on hand to give useful advice and steered us towards the ‘Run Across America Sampler’ (£22.50), a starter to share that is ideally suited to families or groups wanting a taste of several different starters without committing to just one! Our starter included Grilled Shrimp, Mama Blue’s Fried Shrimp, Spicy Chicken Strips and homemade Tortilla Chips. This large platter was served with delicious dips including Bubba’s Far Out Dip. Other starters include a great range of favourites including Mama Gump’s Garlic Bread Basket, Best Ever Popcorn Shrimp, Frizzled Onion Rings, Shrimp Mac & Cheese, and Cajun Shrimp. The kids’ favourite among those we sampled were the Spicy Chicken Strips, whilst us adults preferred the grilled shrimp. There is a mouth-watering selection of Entrées, including Soups, Salads, Burgers, Sandwiches and Jenny’s Catch (fish options). Of course, we were keen to go for the Shrimp Options in a Shrimp restaurant (their shrimp is sustainably and ethically sourced, certified by the Aquaculture Stewardship Council)! The Shrimp dishes are priced from £18.50. Myself and my eldest son (both ready for a feast) chose to share a couple of restaurant favourites – Forrest’s Seafood Feast and Lt. Dan’s Surf and Turf. The Seafood Feast (priced at £20.50) offered us more of Mama Blue’s Fried Shrimp, hand battered Fish & Chips and made from scratch Seafood Hush Pups. This meal was served with delicious Cajun seasoned Fries and their homemade Dippin’ sauces – Tartar, Cocktail and 6

AMERICAN IN BRITAIN

Remoulade – all sublime, and easy to see why this platter is voted the #1 Guest Favourite. Lt. Dan’s Surf & Turf (£25.95) offered their awardwinning Dixie Style Baby Back Ribs, slow roasted to perfection with succulent Grilled Shrimp and Cajun seasoned Fries, another large platter, and the sweet sauce of the Ribs perfectly complemented the rest of the meal. My youngest son who sometimes has eyes bigger than his belly was keen to give the Shrimper’s Heaven a go. This meal (priced at £24.50) included Hand Breaded Coconut Shrimp, Grilled Shrimp, Crispy Golden Shrimp and Tempura Shrimp – heaven indeed, providing you like shrimp! The platter also came with Cajun seasoned Fries served with their homemade Dippin’ Sauces – Tangy Asian, Cajun Marmalade and Zesty Cocktail. He ended up sharing this with my wife who enjoyed her Classic Caesar Salad (£13.25; adding Grilled Chicken £2.99), knowing that she would get invitations to try all the Shrimp we had ordered! There are a good many other menu options to choose from, including Dumb Luck Coconut Shrimp, Shrimp & Veggie Skewers and some tasty looking fish dishes. I also contemplated Mama’s Southern Fried Chicken and that classic Southern dish ‘Jambalaya’- something I’ve always been intrigued to try after hearing The Carpenters sing about it in the 70s - I guess that’s one for my next visit. There is also an extensive Kids menu, a Pre-Theatre Menu and separate menus dedicated to Gluten Free and Vegetarian options. ‘Smoothies’, ‘Quenchers’ and ‘Hand Shaken Margaritas’ are some of the drinks offerings we chose instead to enjoy a bottle of red wine with dinner, whilst the boys chose ‘Secret Mango Sparkler’ and a pineapple juice. I knew we would have to save some room for dessert - we had promised the kids after all! The dessert list offers a selection that includes Key Lime Pie, Mama’s Bread Pudding, Mama’s Best Strawberry Shortcake (Mama had a sweet tooth evidently), Alabama Brownie and a Chocolate Bubba Gump Shrimp Co.

Chip Cookie Sundae to share, which we marvelled at as we spotted it delivered to other diners! Again, our friendly waiter was on hand to point us in the direction of the sharing option known as ‘The Best of The Best Sampler’, so we could enjoy a taste of 3 of their most popular desserts. As it turned out the portions were huge! The (supposedly) smaller portions of Mama’s Cinnamon Bread Pudding, Strawberry Shortcake and the Chocolate Chip Cookie Sundae priced at £11.95, represented comfort food at its best ... homemade, sweet and delicious. Service throughout was actually really good for a restaurant of this size, and seems to work as a well-oiled machine. Staff are cheerful, pleasant and helpful with menu choices, as well as catering really well to the kids. Take note though, you may need to brush up on your ‘Forrest Gump’ knowledge as each table is given a trivia quiz by their waiter- just for fun, of course! During the meal, we were entertained by the fun, casual atmosphere around us - there is a lot of memorabilia from the movie displayed on the walls and around the wooden shack-style eating booths, including some fabulous quotes from the movie itself (which incidentally plays continuously on screens dotted around the space) our favourites being “Stupid is as stupid does” and “Life is like a box of chocolates - you never know what you gonna get”. Every so often the waiting staff would break out in a birthday rap to celebrate diners’ birthdays with everyone nearby joining in. This is a fun venue, offering more than just a restaurant, and if you want to check out what nearby Piccadilly and Leicester Square has to offer then you can take advantage of the all-day parking for £17.50 (if you dine and book online). If you haven’t yet visited, add it to your list – either book before or get there early, as the queues can be long. We did of course have to watch the movie as soon as we got home, which reminded us why this is one our favourite movies and an all-time classic worthy of 40 restaurants!


WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

7


FREE ANNUAL SUBSCRIPTION TO

WINTER

2018/2019

N AMERICAIN A MERICAN IN BRITA IN BRITAI N Ser ving the

American

Community

in the UK

Ser ving the

AMERICAN IN BRITAIN MAGAZINE

Theatre Travel

SPRING 2019

American

Community

in the UK

INCLUDE Lives nt FEATURES ment • Reader ’s ntic Treatme • Orthodo Manage • Wealth s • Cooking assy Corner Eating Out Clubs & New • Take Five • Emb Expatriate el Review iness American erican Bus iques • Hot Am Ant & ish Arts Brit • • Eating Out FEATURES es • Wea INCLUDE Taxing Issu lth Theatre • American Management • Bas Expatriate eba Short-Term Clubs & New ll • College Bas Lettings • ketball s • Orth Embassy odontics • Corner • Hotel Rev iew • Arts Take Five Travel • & Antique s • Immigra Taxing Issues tion

I would like to take advantage of the free subscription to American in Britain Name: .............................................................................................................................................................................................................................. Address: .......................................................................................................................................................................................................................... ............................................................................................................................................ Post Code: ......................................................................... Telephone: ........................................................................................................................ Date: ................................................................................... Email: ............................................................................................................................................................................................................................................ Would you like to receive our monthly email newsletter? YES

NO

AMERICAN IN BRITAIN

To apply for your free subscription please complete this card and return to us or email your details to helen@theamericanhour.com. For further information please call Helen Elliott on 0208 661 0186. Details sent to us are confidential but will be shared with the sponsor.

AMERICAN IN BRITAIN


WEALTH MANAGEMENT

WEALTH MANAGEMENT Keeping More Money In Your Pocket Through Tax-Efficient Investing Having clearly defined personal wealth goals and objectives is the first step towards determining an appropriate investment strategy and asset allocation. The additional value add comes with giving proper consideration as to how to meet your goals in the most tax-efficient and optimal manner. As a US person living in the UK, it can be very important to make sure that you avoid the tax traps that are littered within the investment world to mitigate any overall costs of investing. As discussed in previous articles, generally many non-domiciled individuals begin paying tax in the UK on worldwide earnings after 7 years of residency, that is, unless there is reason to pay the annual Remittance Basis Charge (RBC) to remain on Remittance Basis taxation. If you choose to pay the annual RBC, under the rule changes that came into effect in April 2017, any non-domiciled individuals who are UK resident for more than 15 out of the last 20 years automatically move to paying tax in the UK on worldwide earnings as they arise. From an investment perspective, when you are a US person paying tax in the UK on an Arising Basis, it is important to look closely at the structure of both onshore and offshore assets. For any assets that are held outside of a recognised tax wrapped structure (for example, a Traditional IRA, Roth IRA, 401k or UK occupational pension scheme, etc.) you should ensure that the underlying assets you own are tax-efficient not only from a US perspective but also from a UK perspective. Doing so, will help mitigate any unnecessary and disadvantageous tax charges. Many people are aware of the need to avoid Passive Foreign Investment Companies, or PFICs, as they are more commonly referred. From a US perspective, any investment in non-US regulated collective investments results in PFIC exposure which, unless a special mark-to-market election is made in the first year of ownership, may translate to recognised gains being taxed at the highest marginal income tax rate (currently 37%) plus an interest charge applied over the period of ownership. Not to mention there are also annual informational reporting requirements to think about on your US individual tax return. In addition to traditional non-US collectives being subject to PFIC treatment in the US, common UK products such as onshore WWW.THEAMERICANHOUR.COM

and offshore investment bonds as well as collective EIS and VCT schemes are also subject to this regime. Additionally, it is always worth a reminder that due to the fact that ISA’s are considered taxable accounts from a US tax perspective, any collectives held within an ISA would be subject to PFIC treatment as well. What people are less familiar with is how to also remain UK tax-efficient at the same time as being mindful of US tax. From a UK perspective, owning US regulated collective investments such as mutual funds or exchange traded funds (without UK reporting status) can bring about similar treatment to the PFIC regime in the US. Any offshore collective investments that do not have UK reporting status will attract offshore income gains (OIG) taxation as opposed to capital gain treatment. A Higher or Additional Rate taxpayer will find themselves paying 40% or 45% income tax on gains as opposed to 20% capital gains tax. Additionally, OIG assets can potentially bring about two layers of taxation at death. OIG assets are deemed to be sold at death with income tax being assessed. Then, to the extent that you are also deemed domicile for UK inheritance tax purposes, the assets (less the applicable income tax paid) are also includable in your UK estate. So, whilst making these changes after already crossing over to the Arising Basis is usually not ideal, it is better to address the inclusion of OIG assets within your investment structure sooner rather later to avoid any surprises. So, in summary, the following types of securities are considered tax-efficient for a US person living in the UK: • Individual shares • Individual bonds • US regulated ETFs with UK reporting status • US regulated mutual funds with UK reporting status. These types of investments should allow you to claim favourable capital gains rates in both the US and the UK as well as utilise the (current) £11,700 capital gain allowance in the UK on any sales in a given year. Ensuring that the structure of your investments is tax-efficient from both a US and UK perspective is an important ingredient to having a successful investment experience. It will not only allow you to take advantage of available US and UK allowances, but

it will also allow you to mitigate incurring unnecessary tax costs which ultimately act as a headwind to investment returns. By optimising the tax efficiency of your assets your capital will not need to work harder than it needs to and allows you to hold on to more of your hard-earned money which is almost always the desired outcome.

Risk Warnings And Important Information

All investments involve risk and may lose value. The value of investments can go down depending upon market conditions and you may not get back the original amount invested. Your capital is always at risk. Currency exchange rates may cause the value of an investment and/or a portfolio to go up or down. The information in this article is provided for information purposes only and does not take into account the specific goals or requirements of any particular individual. You should carefully consider the suitability of any strategies along with your financial situation prior to making any decisions on an appropriate strategy. The information is based on our understanding of current tax law and practice and sets out some basic information about certain tax considerations from an investment perspective. However, MASECO Private Wealth is not a tax specialist. All tax rules may change and we strongly recommend that anyone considering investing seeks their own tax advice. The tax treatment of any investment or particular strategy will depend on the individual circumstances of each person and may be subject to change in the future. This document does not constitute and should not be construed as investment, tax, accounting, legal or any other advice. The information contained herein is subject to copyright with all rights reserved. MASECO LLP (trading as MASECO Private Wealth) is a limited liability partnership registered in England and Wales (Companies House No. OC337650) and has its registered office at Burleigh House, 357 Strand, WC2R 0HS. MASECO LLP is authorised and regulated by the Financial Conduct Authority for the conduct of investment business in the UK and is registered in the US with the Securities and Exchange Commission as a Registered Investment Adviser. WWW.AMERICANINBRITAIN.CO.UK

9


TAXING ISSUES The GILTI Tax – How Unexpecting US Shareholders Can Best Defend Themselves As if taxes aren’t confusing enough, it can be doubly so if you own a company based outside the US. Now that the Tax Cuts and Jobs Act (TCJA) is in effect, a new wrench in the form of GILTI has been thrown in, potentially causing even more bewilderment and anxiety among certain US shareholders. Hopefully, this article will shed some light on GILTI – who is affected, how it works and how to deal with it.

What Does GILTI Mean And To Whom Does It Apply?

GILTI, or the Global Intangible Low-Taxed Income, applies to US shareholders who own stock in a CFC directly, or indirectly via a foreign corporation, partnership trust or estate. Before going any further, let’s quickly go over who a US shareholder might be, as well as what constitutes a CFC: US shareholders – a US person (citizen or green card holder, as well as US business entities) who owns or is considered to own at least 10% of either the total combined voting power of all classes of stock entitled to vote of the subject foreign company, or the total value of share of all classes of stock of the subject foreign company. CFC – stands for Controlled Foreign Corporation. A CFC exists where US shareholders own (either actually or constructively) more than 50% of a foreign corporation on any day during the taxable year. It is important to note that even if US shareholders own less than 50%, constructive ownership can apply through related business entities. The good news is that constructive ownership rules do not apply to individual shareholders who are nonresidents of the US, meaning a 50/50 owned business between spouses where only one of them is a US person would not be subject to GILTI. You will want to consult your advisor if there is more than one US shareholder of the subject corporation to work through these nuances.

How Does GILTI Work?

Once it’s been established that you are a US shareholder who owns a CFC, the next question to ask is what is considered GILTI. In a nutshell, GILTI is the difference between the US shareholder’s net income and 10% of the cost basis of the depreciable assets used in producing income. To better explain GILTI, here’s an example: 10

AMERICAN IN BRITAIN

Sandy owns 100% of a pet grooming business, which operates in her detached garage in Milton Keynes. In 2018, she made $70,000 after deductions and has pet grooming assets of the business with a cost of $25,000. GILTI = net income – 10% of tangible assets Net Income: $70,000 10% of tangible assets: $2,500 (10% of $25,000) GILTI = $70,000 - $2,500 = $67,500 How is this income treated? Looking at Sandy’s situation, the $67,500 is treated as ordinary income on her tax return. That seems like a heart-stopping amount of additional income Sandy needs to report this year. However, all may not be lost, as you have several options to make the best of the situation.

Join The Corporate World

One major issue of GILTI tax for individuals is that you are not afforded the ability to utilise the foreign taxes your company pays to offset the tax. If you know that you will be subject to the GILTI tax, you do have one weapon to use – you can treat yourself as a company and be subject to a corporate tax rate of 21%, courtesy of an election you can make. This is a far cry from being subject to a tax rate of up to 37% for individuals!

One major issue of GILTI tax for individuals is that you are not afforded the ability to utilise the foreign taxes your company pays to offset the tax The foreign tax credit usually only applies to taxes that you pay directly to another country. However, if you choose to treat yourself as a company, there exists a deemed-paid credit,

where any taxes that your company pays will be treated as if you paid it. As a result, you would be eligible for a foreign tax credit on the GILTI tax. Another benefit to this strategy is that in the event such earnings are distributed (i.e. a dividend), it is not taxed again, because those dividends will generally be treated as previously taxed income. The one catch to the deemed-paid credit is only 80% of the foreign taxes available, and that amount is then added to your GILTI income as a ‘gross-up’. Going back to Sandy’s example, let’s assume the UK corporate tax rate is 20%: GILTI income = $67,500 Amount of taxes paid by the CFC to the HMRC = $14,000 (20% of $70,000) Maximum amount of foreign tax credit Sandy can receive = $11,200 (80% of $14,000) Total GILTI income and available credit = $78,700 grossed up income with an available $11,200 tax credit Please note that the election must be made annually on a statement, and it must be attached to the tax return.

Try On A New Identity

One thing that can be done to avoid GILTI in the future is to do away with the CFC altogether. More specifically, if it’s feasible, you could change from a CFC to a partnership or disregarded entity by filing a ‘check-the-box’ election with the IRS. As a result, you would no longer have a CFC and thus no longer be subject to GILTI. Furthermore, this is only applicable to the US tax system, so benefits from the company status in the UK could be kept. But like most things in life, there are tradeoffs, and they can be substantial. In exchange for changing to a partnership, for example, all income would flow through to the partners and then likely be subject to US taxation each year. However, associated taxes could be creditable against that income. Another potential disadvantage to changing from a corporation to another entity structure is that any unrealised appreciation of the CFC is considered additional earnings and profit on the deemed liquidation. This would result in a one-time GILTI charge to set things to par, so to speak.

Share The Love

If you just can’t bear the thought of becoming a partnership or disregarded entity, there’s an even more straightforward way of no


TAXING ISSUES longer existing as a CFC. You can transfer enough shares to reduce your ownership to 50% or below, since by definition a US person has a CFC if they own more than 50% of the corporation. If there is more than one shareholder already, then such a transfer may not be so difficult, but that shareholder could not be a US person, or the CFC taint would still exist. You must also be mindful that the transfer itself would most likely be a taxable event. As there are a lot of moving parts in this type of scenario, getting tax advice before effectuating a change would be highly recommended.

FREE AMERICAN EXPAT TAX UPDATE & WEALTH MANAGEMENT SEMINAR Monday 1st April 2019 from 12pm - 3pm Smith & Wollensky, The Adelphi Building, 1-11 John Adam Street, London, WC2N 6HT PLEASE JOIN US FOR THIS FREE FINANCE & NETWORKING EVENT FOR AMERICANS LIVING IN THE UK Roland Sabates, Managing Member of Expat Legal Services Group and founder of American Tax Partners, will be providing a tax update for American expats living and working in the United Kingdom. The seminar will cover basic cross-border tax filing requirements and planning opportunities, an overview of pension and retirement savings options, and guidelines for managing international investments in a tax-efficient manner, and given the dynamic legislative environment, a discussion of any new or pending tax law changes that may be relevant to the American expat community will also be included.

Keep It All To Yourself

There exists a fourth option – you could always take out all the net profits as salary income. It would be subject to UK tax rates, but the foreign tax credit would remain available since it would all be taxed at the individual level. That said, this may not be a preferential option for UK planning. As you can see, there are several options to consider. While it may be difficult at best to avoid the GILTI tax for the current year, you may want to weigh your options to see what works out best in the long run. Of course, it pays to consult a tax advisor to further discuss your options, as there are so many considerations that must be made before making such an important decision.

WWW.THEAMERICANHOUR.COM

Letitia McGuigan, JD is a Senior Tax Advisor with H&R Block Expat Tax Services. Before joining the Expat Tax Services team, Letitia worked on a tax research team that focused on health care inquiries. Prior to coming to H&R Block, Letitia was an elder law attorney and she also has a background in consumer finance. In her spare time, she likes to travel, knit and see movies and live music. Visit www.hrblock.com/expats for further advice.

Daniel Freedman, Managing Director of London & Capital will also cover Wealth Management issues facing Americans living in the UK.

To register your free place at this event please email helen@theamericanhour.com with the names of those who would like to attend. We look forward to seeing you there!

WWW.AMERICANINBRITAIN.CO.UK

11


HOTEL REVIEW The Merry Harriers Hambledon, Surrey As a little girl I spent hours designing gypsy caravans being drawn by horses and writing poems about them, so it felt like I had walked into one of my creations when my husband and I drove to Hambledon in Surrey to stay in a Shepherds Hut at the Merry Harriers! There are 5 brightly coloured Shepherds Huts just off the car park and opposite the Merry Harriers, and we were shown to number 4 which is the blue coloured hut above, which lived up to my hopes and expectations, and more. The exterior of the huts are immaculate, with a shoe brush outside and then four or five short steps up into the hut. Once the door was opened there were two chairs in front of 12

AMERICAN IN BRITAIN

us with sheep skin rugs, a small table and a heart shaped lamp, and opposite this was the wood burner with enough wood to keep us toasty warm. There is also a sink and fridge, and a lovely en suite bathroom with a powerful shower with plenty of hot water. The beds are at the far end of the huts and look out on to a pond and fountain which was lovely to wake up to, especially as we had blue skies and sunshine on the Sunday of our stay. There are several power points and a flat screen television, as well as a kettle, tea and coffee, so you can make yourself feel at home very quickly. Outside the huts are two striking wooden chairs and a large fire pit, and inside the hut we found a jar of marshmallows and

sticks, so had it been a bit warmer we could have enjoyed toasting the marshmallows whilst enjoying a hot drink, or maybe even an alcoholic one! If Shepherds Huts aren’t your cup of tea, there are four immaculate bedrooms on the floor above the inn, or garden cottages at the back of the Merry Harriers. The Merry Harriers itself is a 16th century inn, with lovely outdoor seating in the front of the inn where you can admire the Surrey Hills adorned with horses, at the back of the inn there are more tables and chairs, an outdoor chess set and a couple of swings, as well as the fields that house the llamas, but I will come on to that in a minute!


HOTEL REVIEW The Merry Harriers is both family and dog friendly and serves traditional pub fayre, including soup of the day, risotto, prawn cocktail and sharing platters, whilst mains include classics such as fish and chips, Godalming sausages with mashed potato, homemade burgers, ham, egg and chips and a throwback from the 70s, scampi or chicken nuggets in a basket with chips, whilst for those wanting a lighter meal there is also a selection of sandwiches and sides. For those with a sweet tooth there is also a choice of desserts, and whilst my husband chose the chocolate

The Merry Harriers itself is a 16th century inn, with lovely outdoor seating in the front of the inn where you can admire the Surrey Hills adorned with horses, and you can choose to stay in Shepherds Huts, garden cottages or the inn itself

WWW.THEAMERICANHOUR.COM

brownie with vanilla ice cream, I chose the delicious salted caramel ice cream in a cone, which was just enough to round off a meal of good, traditional, local produce. The restaurant walls have all the landlords names and years of their ‘lordship’ around the walls in italics, and the tables and chairs are rustic and in keeping with the inn and its ambience. However, as lovely as the Shepherds Huts are, and as warm and welcoming as the Merry Harriers is, the highlight of our stay was our llama trek that we took on the Sunday morning! We were introduced to Louis, Diesel and Mango, three very cute and very friendly llamas, by our trekking guide Matt, who was great company and entertained us with useful and interesting facts about the llamas and the surrounding woods we walked through during our two and a half hour walk. We were joined on our walk by a mother and her 7 and 10 year old children, and the six of us, plus Matt and the three llamas spent an absolutely incredible morning together and at the end of the trek said how de-stressed we all felt! Initially I thought it would have been nice to have a llama each, but believe me

three between six is plenty and we all took turns in taking each of the llamas who all had completely different personalities, but were an absolute delight. The terrain was quite muddy at certain points, but this all added to the fun of the trek, which I would say is great for all levels of fitness, as the walk itself is quite flat, even though we did end up fairly high up and looking at a stunning view of the Surrey Hills. Most of those we passed on the walk stopped for a chat and a stroke of the llamas, and many had said they would book to do it themselves after our rave reviews! Hambledon as a village is very quiet and picturesque, and if you don’t have a car you can catch the train to Mitford which is only a few minutes taxi ride to the Merry Harriers. The staff are charming and can’t do enough to help you, so if you fancy getting away from it all and like the outdoors and fresh air, I can highly recommend a night at the Merry Harriers and a llama walk the next day! For further information please visit www.merryharriers.com or call Danielle on 01428 682883.

WWW.AMERICANINBRITAIN.CO.UK

13


FREE AMERICAN EXPAT TAX UPDATE & WEALTH MANAGEMENT SEMINAR Monday 1st April 2019 from 12pm - 3pm Smith & Wollensky, The Adelphi Building, 1-11 John Adam Street, London, WC2N 6HT

PLEASE JOIN US FOR THIS FREE FINANCE & NETWORKING EVENT FOR AMERICANS LIVING IN THE UK Roland Sabates, Managing Member of Expat Legal Services Group and founder of American Tax Partners, will be providing a tax update for American expats living and working in the United Kingdom. The seminar will cover basic cross-border tax filing requirements and planning opportunities, an overview of pension and retirement savings options, and guidelines for managing international investments in a tax-efficient manner, and given the dynamic legislative environment, a discussion of any new or pending tax law changes that may be relevant to the American expat community will also be included. Daniel Freedman, Managing Director of London & Capital will also cover Wealth Management issues facing Americans living in the UK. Those attending the event will have the chance to win a prize in our Free Prize Draw and will also receive a ÂŁ25 Smith & Wollensky voucher. To register your free place at this event please email helen@theamericanhour.com with the names of those who would like to attend. We look forward to seeing you there!

AMERICAN IN BRITAIN


TRAVEL

TRAVEL Prague By Sarah Midori Zimmerman Strahov Monastery Library

When I last visited Prague in the 1980’s, I was a carefree 20-something. I took trams everywhere, wandered the cobblestoned streets, and spent nights in cafés sampling the local beers and Becherovka, (an emerald-hued herbal bitters that is often used as a digestive aid – did I mention I was in my 20’s?), so when I had the opportunity to return – now as a middleaged mother, with a husband and two children in tow - I jumped at the chance. I am happy to say that the charm of Prague has not lessened in the years since I was last here. The tourist mix has changed, but the maze-like streets, the baroque building facades, the glittering shop windows full of garnet and amber jewellery, retain their original allure. The flight from Heathrow was 2 hours, and we took a taxi to the Intercontinental Hotel, which is located just a short walk from the Old Town Square. In fact, we walked the entire trip, except for the taxis to and from the airport. Walking is definitely the best way to experience the city’s highlights, if you have the stamina. That first afternoon we got settled in our room (and were amused at the printed “pillow menu” for those who have strong feelings about pillow density!), then went for a walk down the elegant, tree-lined Parizska avenue past boutiques such as Hermes, Bulgari, and Celine. The Avenue leads directly to the Old Town Square, where we went to see the famed Astronomical Clock on Old Town Hall. The WWW.THEAMERICANHOUR.COM

The tourist mix has changed, but the maze-like streets, the baroque building facades, the glittering shop windows full of garnet and amber jewelry, retain their original allure third oldest astrological clock in the world, and the oldest one still in use (it was installed in 1402), it attracts crowds who gather to watch the hourly show of figures of the Apostles and other moving sculptures. My children were especially fascinated by the figure of Death – a skeleton whose arm moves up and down to ring a bell. Memento Mori? Carpe Diem? We

put the philosophising aside to buy sausages at one of the food stands lining the square and sat on a bench munching happily, watching as a pair of Russian tourists fed bedraggled pigeons pieces of their trdelnik (a traditional doughnut-like Czech pastry). That night, we ate at Pepe Nero across the street from our hotel, where you can choose between delicious pizzas, pastas and seafood. I tried the squid ink risotto with grilled calamari. The location, casual ambiance and friendly service made us return a couple of nights later. The following day, we walked from the hotel to the Charles Bridge spanning the Vitava river. Dotted with 30 baroque-style statues, the Bridge attracts the usual assortment of musicians, artists, and craftspeople, as well as, throngs of tourists taking selfies. It was a relief to leave the bustle behind as we headed up to the Church of St. Nicholas, in the centre of Lesser Town (Mala Strana) Square. It is the most famous Baroque church in Prague and doesn’t disappoint, with its soaring, frescoed ceilings, and dramatic statuary sculpted by František Ignác Platzer. From the Church, we continued our steep walk uphill towards the Strahov Monastery, a Premonstratensian abbey founded in 1143. The libraries are beautiful, but you have to enjoy them from afar as they are roped off and only viewable from a small entranceway (you have to pre-book and pay extra to actually enter them). You also must pay 50 crowns extra to take photos – why WWW.AMERICANINBRITAIN.CO.UK

15


not buy a postcard instead in the library shop? My children actually preferred the cabinets of curiosities (featuring Hussite weapons, exotic shells and insects) to the libraries. We didn’t feel the 360 koruna entrance fee ($15 for the four of us) justified a visit which took us only 15-20 minutes total. What does make the trek up the hill worth it, however, (those who prefer not to walk can take a tram up the hill), is lunch at the Strahov Monastic Brewery, located directly across from the library. The outdoor benches were packed, even though the weather was crisp. We opted to sit indoors, in a cosy room dominated by two massive copper brewing barrels. We had a lunch of goulash and dumplings for my husband and me, schnitzel and fries for the children. The delicious amber beer is brewed on site. Lunch for four cost 883 koruna ($40 dollars). We then wandered down the hill on Nerudova Street, where many of the houses have painted symbols from the era before there were numbered addresses. Stand-out shops include Antikvariát u Zlaté číše, an excellent used book store that also sells old stamps, postcards, maps and knick knacks. The Designum Café offers coffee and tempting pastries (and the design store a few steps away sells chic jewellery, ceramics and homewares). After all that walking, we were ravenous when we went to dinner at Les Moules, near our hotel, which specialises in mussels and seafood. The kids had Belgian meatballs and fries. While everyone else was happy, I wasn’t impressed with the mussels, and found it the most disappointing of the meals we had. Day 3 was devoted to exploring the Jewish Quarter. We bought a family ticket (1300 koruna including 2½ hour guided tour, approximately $60) at the Jewish Museum (this isn’t an actual museum but where you buy the tickets for tours) and were granted entrance to the Maiselova Klausen, Pinkas, and Spanish synagogues. The price alone was worth it for access to the old Jewish cemetery. One of the largest Jewish cemeteries in Europe, it holds approximately 100,000 graves, buried in multiple layers due to the limited space. Influential figures buried here include Rabbi David Oppenheim, whose book collection is now housed in the Bodleian Library in Oxford, and Rabbi Judah Low ben Betzalel (also called Maharal), writer St Vitus Cathedral

16

AMERICAN IN BRITAIN

of religious and philosophical treatises. Pinkas synagogue, the second oldest synagoguge in Prague, commemorates more than 78,000 Bohemian and Moravian Jews who were killed during the Holocaust. On the first floor, there is a heartbreaking exhibit of drawings children made in the Theresienstadt concentration camp. Depicting their homes and schools, as well as flowers, playgrounds and pictures of their mothers and fathers that many of them likely never saw again, the art work is an unbearably poignant reminder of the tragic loss of these innocent lives. Included in the exhibit are the children’s thank you notes to their beloved art teacher, Friedl Dicker-Brandeis. One of her few surviving students, Eva Dorian, said of DickerBrandeise, “I believe that what she wanted from us was not directly linked to drawing…but to the expression of our feelings….the liberation from our fears…these were not normal lessons, but lessons in emancipated meditation”. DickerBrandeis, like most of the children, died in Auschwitz, but she managed to hide about 4,500 drawings in a suitcase prior to being deported. If you have the time, a visit to the Museum of Decorative Arts is worthwhile. Founded in 1885, this newly renovated museum is housed in a stunning neoclassical building directly opposite the Rudolfinum, the home of the Czech Philharmonic Orchestra. Currently on (through May 19 2019), is an exhibit on Czech fashion designer Hana Podolska. Also, through September 15th, there is an exhibit on the Czech emigres Zika and Lida Ascher. The two revolutionised textile design and collaborated with artists such as Matisse and Henry Moore, creating scarves that were works of art. Unfortunately, many of the permanent collections were not available for viewing. For dinner that night, we ate at Lokal Dlouhaaa in the Old Town neighbourhood where, for the first time in our trip, we seemed to be the only tourists in the (very large) room. Casual and raucous, it attracts a young crowd. We ate goulash and dumplings (once again) and the kids had hot dogs. The food was authentic and reasonable – our bill totaled only 850 koruna (less than $40 including beer and tip). When we left there was a huge line outside so be sure to book ahead or be prepared to wait. For our final day in Prague, we visited Prague Castle, and the majestic St. Vitus cathedral. We marvelled at the stained-glass windows and the Czech pastries

mosaic depicting Resurrection and Judgment day. Another attraction was Golden Lane, a 16th century street with tiny shops whose doors seemed more suited to diminutive Hobbits than tourists. Most of the shops are run-ofthe-mill, however, one highlight was the upper passageway displaying an extensive collection of armor and weaponry – from pikes and maces to catapults and cannons (some of it replica) as well as a small room of medieval torture instruments. Don’t miss the stunning views of the city through one of the rotating archer slits. Afterwards head down the hill towards the Charles Bridge, where you’ll find atmospheric CukrKavalimonada on the corner of Lazenska street. This café serves delicious sandwiches, salads, breakfast dishes and homemade desserts. From there, it is a short walk to Kampa - a small island in the middle of the Vitava river (think of it as a Czech version of Ile de la Cite in Paris). We walked past the Lennon Wall (dedicated to John Lennon). While some of the original wall art has been painted over, the wall is still covered in colourful graffiti and slogans, and is a hangout for local teenagers. Once back at the hotel, I took a sauna for my walked-out legs. Any relaxation I achieved evaporated immediately when I was stunned to find three naked men in the dressing room! Apparently, I had somehow entered the men’s sauna/dressing room instead of the women’s. I hid my face behind my towel, apologising in English as I tried to find the exit. From the tone of their comments, I am glad I didn’t understand Czech. Once outside, I discovered that I had failed to spy a small “male” symbol on the door. My mortification disappeared as I anticipated the amusement of my children when I told them the story. They didn’t disappoint. With only a half day left in Prague before our flight home, we had our last lunch at the Grand Café Orient housed in the “House of the Black Madonna”. This cubist gem was designed and built by Josef Gočár sometime between 1911 and 1912, and was originally designed to house a department store. The chic green and whitestriped banquettes, the jewel-like chandeliers, and the tuxedoed man in his 70’s, who played beautifully on the baby grand piano, made us feel we were part of a 1930’s film set. The food was delicious, the desserts decadent. It was a gluttonous and fitting ending to a memorable trip. Grand Orient Café


AMERICAN IN BRITAIN


ARTS & ANTIQUES

Pierre Bonnard - The Colour of Memory/ Pierre Bonnard - The Window 1925

Pierre Bonnard - The Colour of Memory/Pierre Bonnard- Nude Crouching in the Tub 1918

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - L’Ete (Summer) 1917

ARTS & ANTIQUES The C C Land Exhibition Pierre Bonnard Show: The Colour of Memory at the Tate Modern By Sarah Midori Zimmerman If you’re craving an escape from the dreary grey skies of London, and you don’t have time to take the Eurostar to Southern France, you could do no better than to visit the sumptuous CC Land Exhibition PIERRE BONNARD: THE COLOUR OF MEMORY at the Tate Modern. On view from 23rd January through to 6th May, 2019, this is the UK’s first major Pierre Bonnard exhibition in 20 years. This show brings together approximately 100 of the artist’s masterworks from museums and private collections around the world. Along with colour-drenched landscapes, the show features self-portraits, intimate photographs, and paintings made during World War I, showing dramatically different wartime scenes. Together, they give a new, more complex perspective on this painter who is better known for his domestic interiors. This show reveals an artist who never stopped learning, engaging, experimenting, and above all, painting. The exhibit is ordered chronologically, and features photographs of Bonnard taken by Henri WWW.THEAMERICANHOUR.COM

Cartier-Bresson, among others, film footage and excerpts from the artist’s interviews. It also includes 15 rarely-seen photographs the artist took with his pocket Kodak camera, including shots Bonnard and his wife Marthe de Meligny took of each other naked in a summer garden. These photographs served as inspiration for Bonnard as he sought to capture figures in his paintings in increasingly naturalistic poses. Bonnard, known as the ‘Father of Modernism,’ preferred to work from memory of an image rather than having the image directly before him. Bonnard went so far as to say “The presence of the object…is a hindrance for the painter when he is painting.” Bonnard used an object as inspiration – a jumping-off point for his work - but it was the effect of his memory on this object, his re-creation of the object in his studio that transformed it into something glorious and indelible. 1911 was the beginning of an expansive period for Bonnard. He and de Meligny (they

were together for more than 30 years before marrying in 1925) bought their first car and their peripatetic travels began. Together, they began to summer in Normandy, and winter in the South of France. Bonnard would simply roll up the canvasses he was working on, and bring them with him as he travelled, working on them in a variety of different locations. In the South of France, Bonnard, like so many of his contemporaries, including Monet and his lifelong friend Matisse, was inspired by the quality of light. The verdant landscapes and gardens of the homes he lived in particularly the house in Vervonnet - provided endless inspiration. 1912 was a pivotal year for the artist as he began to immerse himself in the study of colour, experimenting with startling juxtapositions, and unique combinations and compositions. The show gives lie to Bonnard’s reputation in the 1930’s as ‘le peintre du bonheur’ (the painter of happiness). It is, after all, easy to misread an artist whose work is so beautiful, WWW.AMERICANINBRITAIN.CO.UK

19


Pierre Bonnard - The Colour of Memory/PierreBonnard,-Dining-Room-in-the-Country,-1913

Pierre Bonnard - The Colour of Memory/Pierre Bonnard L’atelier au mimosa 1939-46 Musée National d’Art Moderne - Centre Pompidou (Paris, France)

Pierre Bonnard - The Colour of Memory/PierreBonnard-Self-Portrait-c.1938

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - The Bowl of Milk c.1919

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - Coffee 1915

20

AMERICAN IN BRITAIN

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - The Fourteenth of July 1918

so colour-saturated, and whose many subjects conjure up the pleasures of life in the French countryside. However, throughout the exhibit, glimpses are seen of the shadows beneath the sensuous surfaces. Many of the figures in Bonnard’s paintings are solitary. We learn through the captions that Bonnard’s famous paintings of de Meligny in the bath were not just loving portraits of a beloved spouse, but that she bathed every day as an antidote to the never-named but serious ailments which she suffered from for many years. The tension of a long-term relationship is also explored in a tense painting in which de Meligny is pictured from on high leaning on a bathtub. The angles are disturbing and surprising. The scene feels claustrophobic, reverberating with the distortions of a fun-house mirror. One senses not the calm of long-term domestic love being portrayed, but something darker, more ambivalent. Our understanding of the paintings deepens when we learn that de Meligny was in fact almost reclusive and that Bonnard had several affairs during their long relationship. In fact, before their marriage, in the 1920’s, he fell in love with a young model, Renee Monchaty, and proposed to her, but ended up breaking the engagement due to his attachment to Marthe. The model committed suicide one month after his marriage to Marthe in August, 1925. Little is made of this fact in the exhibition notes, but the paintings in which the young model figures – her blonde head in a Roman street scene in PIAZZA DEL POPOLO, ROME 1922, the woman facing the viewer in TWO WOMEN IN THE GARDEN (only a sliver of Marthe’s head appears in the lower right-hand corner) – stayed with me for days afterward. Who was this young woman? What effect did her suicide have on Bonnard and his work? On his relationship with Marthe?

The exhibit also reunites two of Bonnard’s wartime paintings in the UK for the first time. A VILLAGE IN RUINS NEAR HAM, of 1917, details the struggle along the Somme in World War I. Bonnard, in 1917, joined the “missions d’artistes aux armees’ set up to take non-combatant artists to the conflict zone so they could render the impact of war through their art. Bonnard’s THE FOURTEENTH OF JULY 1918 depicts a moment of national celebration. Both paintings act as visual rejoinders to a public perception of Bonnard as aloof and somewhat removed from the tumult of the outside world.

Bonnard’s self-portraits also provide a unique and surprising view of the artist Bonnard’s self-portraits also provide a unique and surprising view of the artist. “THE BOXER”shows the artist’s visage darkened by shadow, his hands held up belligerently in fists. Similarly, SELF-PORTRAIT, 1938, depicts the artist wearing an enigmatic, melancholy expression. A highlight of the exhibition is Room 8, which features paintings that were all made in the year 1925. It is astonishing in its range of subjects – from still lifes such as THE WHITE TABLECLOTH to NUDE IN THE BATH, THE WINDOW and the


ARTS & ANTIQUES large landscape YOUNG GIRL WITH GOAT, the sheer range of Bonnard’s talent and energy is breathtaking. The room illustrates Bonnard’s penchant for working on several canvases simultaneously, giving the viewer the feeling that he or she had stepped directly into Bonnard’s studio. Several of the paintings in the room are unframed, providing an unprecedented look into Bonnard’s working process. He tended to paint very close to the edge of the canvas and was known to work on unstretched canvases pinned directly to the wall (rather than on an easel) as he didn’t want his paintings dictated in terms of shape or outline. Another standout in an exhibit full of them is Room 11 – the Tate has had the room painted in a vibrant yellow meant to recreate the colours in Bonnard’s own house. The paintings in this room display an intense,

experimental use of colour. The effect is dazzling, creating an almost hypnotic state the longer you look. Up until the end of his life, Bonnard was still working, still revising, still consumed with his painting and with colour. Apparently, on his deathbed, he directed his nephew to replace a spot of green with bright yellow in the lower left-hand corner of his last painting, THE ALMOND TREE. Bonnard said, “I am just beginning to understand what it is to paint . A painter should have two lives, one in which to learn, and one in which to practise his art.” It is a testament to Bonnard’s legacy that his paintings also teach us to see, and with each viewing, to appreciate his mastery more fully. PIERRE BONNARD: THE COLOUR OF MEMORY is an exhibit that deserves to be returned to time and again.

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - A Ruined Village Near Ham 1917

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - Nude in the Bath 1936-8 Pierre Bonnard - The Colour of Memory/Andre-Ostier,Pierre-Bonnard-in-his-studio-at-Le-Cannet

Pierre Bonnard - The Colour of Memory/Pierre Bonnard - The Garden 1926

TAX & ACCOUNTING HUB Your Local US/UK TAX SPECIALIST

Need Tax Assistance? We can help with: • U.S 1040 Personal Tax Filing • ITIN Application Assistance • U.S FATCA Compliance Service • Streamlined Foreign Offshore filing • U.K Self-Assessment Tax Filing • U.S/U.K Tax Planning

We are team of qualified U.S/U.K tax consultants with prior big 4 experience. Contact us: M: 44(0)791 439 3183 T: 44(0)208 221 1154 E: Info@taxandaccountinghub.com www.taxandaccountinghub.com WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

21


THEATRE Review of London’s Theatre Productions by Lydia Parker The Price at Wyndham’s Theatre

After many UK revivals of Arthur Miller’s most popular plays, such All My Sons, A View from the Bridge and The Crucible, is it refreshing to see a lesser known work, The Price, from 1968, brought to explosive life in Jonathan Church’s excellent production. Inspired by events from his own life, this family drama looks at the price one pays in life for the decisions that one makes. Middle aged policeman Vic has come to his father’s old New York brownstone before it is torn down to meet a used furniture dealer, hoping to sell everything off as one lot. His father died sixteen years ago and the place is full of memories: a fencing blade that Vic used to compete with, his mother’s old harp, a bizarre record of laughing, as well as old furniture literally piled up the wall. Vic’s glamorous and slightly drunk wife Esther joins him, demanding that he take whatever he can get and not share the proceeds with his wealthy surgeon brother, Walter. Esther, who is clearly unhappy in their marriage and doesn’t know what to do with her life, insists that Vic needs to sort out his own plans after retirement. Both appear to be stuck, disappointed with the paths their lives have taken; as Esther says “It’s like pushing against a door for twenty-five years and then it opens and we stand there, waiting to live.” Vic dropped out of studying science at university to look after his father who lost everything in the crash of 1929 while his brother Walter went to medical school. Esther used to write poetry and misses their son who is studying at MIT. She feels cheated but doesn’t seem to know what she wants other than money. When Gregory Solomon finally arrives to make an assessment, neither quite know what to make of the charming eighty-nine-year-old who claims to have once been an acrobat and had three, possibly four wives. Vic is inclined to trust his prognosis that the furniture is bulky and out of fashion and therefore worth far less. As Solomon says, it’s so well made, it cannot break, “today everything has to be disposable”. Esther is sceptical and thinks he’s cheating them so that he can sell it on for far more. Just as Vic makes a deal with Solomon, who counts out hundred dollar bills, in walks Walter. Despite not having seen Vic since their father died nor even returned his phone calls about the possible sale, he has turned up with his own proposition. Walter treats Solomon like a figure of fun and the power dynamic switches as he 22

AMERICAN IN BRITAIN

Brendan Coyle and Sara Stewart in The Price. Photo credit Nobby Clark

and Esther openly laugh at him, completely dismissing any deal Vic may have already made. The layers are soon peeled back on Walter’s seemingly perfect life and old resentments rise to the surface as the two brothers and Esther try to examine the past and decide on their futures. This is a well-crafted play with complex characters and dialogue that rings true. The arguments between the brothers seem to go in circles in the second half – just when you think they’ve had a reconciliation, more past hurts and misunderstandings are dragged up. However, this is probably a reality in most sibling relationships so perhaps one can’t fault the playwright for not trimming the dialogue. Brendan Coyle, familiar to many as Mr Bates in Downton Abbey, brings the right gruffness and bottled up emotion to Vic, a strong man who has had to carry others for so many years and is now at a breaking point. He beautifully conveys a character who is thoughtful yet not used to introspection, always doing what he thinks is morally right. Adrian Lukis (Mr Wickham from the 1995 BBC adaptation of Pride and Prejudice) hits just the right notes of a man who thought he had it all and now feels empty and confused. He veers from being impossibly full of himself to completely drained

of any energy or direction. Sara Stewart as the passionate and impulsive Esther impresses from her first entrance as she shows off a new expensive suit she has just bought, looking like Marilyn Monroe. Although slightly one note in her despondency, she manages to maintain some sense of humour amidst her disappointment. One gets the feeling that all three of these characters are self-destructive while blaming their misfortunes on each other. David Suchet gives the performance of a lifetime as Gregory Solomon, at once wily, warm hearted, highly intelligent and very funny. When he suddenly pulls a hardboiled egg out of his pocket in the middle of negotiations and proceeds to calmly eat it, asking if there might be some salt somewhere, it is a priceless moment. Although he is in a back room for most of the second half, he still makes appearances, interceding in the middle of heated family battles to give advice. It is no surprise that a well written family drama like The Price survives the test of time and still resonates today. Miller is a master playwright who was never afraid to ask the big questions about the paths we choose to follow in life and the responsibilities we choose to take. Don’t miss this brilliant production.


THEATRE

Come From Away at the Phoenix Theatre

It can’t be easy to write a joyous and uplifting yet thought provoking play about 9/11, and yet Irene Sankoff and David Hein have done just that. This award- winning Canadian musical has already enjoyed hugely successful runs in Toronto, California and Seattle and on Broadway as well as six other productions around the world. It has hit the ground running in London with an audience reaction that can only be described as ecstatic. Based on a true story, Come from Away is about five days in 2001 when 38 planes were diverted to Newfoundland following the World Trade Centre bombing. Passengers were kept on the planes for over twenty-four hours, not told the truth of why they had landed. In the meantime, the 10,000 residents of Gander prepared to welcome these strangers into their homes, community centres, schools and anywhere they could fit them. Many passengers could not speak English, had different dietary requirements and health needs. Most were worried about friends who may have been flying that day or were desperate to let their families know they were okay. The residents wouldn’t accept any payment but just kept donating whatever was needed in terms of groceries, help or simply friendship. In 2011, Sankoff and Hein spent a month in Gander collecting stories of residents, flight crew and passengers, many of whom had gathered there to commemorate the tenth anniversary of 9/11. Although some characters are combinations of various people, many are based on the actual person with their real names used. Amongst the passengers, we hear the stories of gay couple Kevin and

Kevin who were worried what locals would think of them (they were unfazed, everyone knew someone gay), British oil executive Nick who falls in love with American Diane, New Yorker Hannah who is waiting for news of her firefighter son, and Ali, the world-famous hotel chef who just wants to help out in the kitchen. The locals have their own fascinating stories: Bonnie who works in the animal shelter is concerned for the cats, dogs and two rare chimpanzees stuck in the holds. Beulah befriends Hannah as she also has a firefighting son. Claude, the mayor of Gander, is in charge of finding accommodation for the Come from Aways, as outsiders are known. The crew are represented by pilot Beverly who fears for her fellow pilots. Her story of her career as a female pilot raised a cheer from the audience on the night I saw the show. All is not smooth sailing for the Muslim guests however, who are treated with suspicion despite being just as baffled and afraid as all the other passengers. Ali is subjected to a full body search when they re-board the planes. It is admirable that the writers do not shy away from the less than welcoming behaviour of some officials and residents. African American Bob, however, who has his own initial suspicion of the friendly residents, is amazed that he isn’t shot when he is told to go collect everyone’s barbecue grills from their front yards. He bonds with another local mayor who invites him to stay in his house and ends up sharing all of his whiskey. There is a nice variety of stories told, although it would have been good to hear more from passengers from other countries. In any case, it is a story that warms the heart as this disparate group of people pulls together in a moment of crisis and ends up forming lasting friendships. The creation of the musical has in

turn brought everyone together repeatedly as they have seen themselves portrayed on stage in the many incarnations of Come from Away. The cast work as a true ensemble, having to change character, costume and accent frequently, from American to Newfoundland (which sounds a bit Irish), to British or Egyptian. Jonathan Andrew Hume was especially adept at transforming from one of the Kevins to Ali by just adding a hat and brought real depth to these two characters. Robert Hands as Nick, and Helen Hobson as Diane, beautifully played out a burgeoning love story between two middle aged people who were surprised to find their soul mate in such tragic circumstances. Hands also doubled as air traffic controller Doug whose wife Bonnie, the fine Mary Doherty, risks a bomb threat to rescue animals from the parked planes. Rachel Tucker as Beverly, Jenna Boyd as Beulah and Cat Simmons as Hannah all gave strong performances as strong women who have to deal with impossible situations. The songs all have an authentic Newfoundland sound, with a flavour of Irish and Scottish folk music. The music is multi-layered and rich and the songs soar with emotion. The excellent onstage band included a fiddle, an accordion, whistles and an unusual hand drum, which the percussionist played with glee. Director Christopher Ashley and choreographer Kelly Devine also deserve mention for the smooth staging and clear delineation of all the many characters portrayed by this talented cast. This is definitely a musical for the whole family, despite the difficult subject matter of 9/11. It is heart-warming, funny, sad and inspiring all at once. Come from Away will surely encourage mass tourism if not mass migration to Newfoundland.

Come From Away at the Phoenix Theatre. Photo credit Matthew Murphy

WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

23


IMMIGRATION

IMMIGRATION Life’s Two Certainties: Immigration & Taxes What Americans Abroad Need To Know Before Moving To The US There are two types of Americans in our world. One is dubbed an ‘Accidental American’. He is born in the US and automatically a citizen, whether he has a passport or not. The other has lived a large part of his life in the United States, your average American, for want of a better word. At this time, both have been living in the UK but want to return to the US to live. So, what should they watch out for from an immigration and tax perspective? Americans who want to relocate back to the US need to be aware that it may not be as simple as buying a plane ticket and finding somewhere to live - even if you have a great job offer in the US. If an American has married a foreign citizen, he needs to keep in mind that his spouse will have no status in the US and will need to be sponsored by his/her partner or through employment. The sponsorship process can take time and it is critical that Americans living abroad plan relocations well in advance, to the extent that this is possible. Our motto is always plan ahead – it wasn’t raining when Noah built the Ark. Today we are focusing on those relocating to the US – not those already there – and the process involved, which is called adjustment of status. These cases are split as follows: • Consular processing cases • Direct filing cases abroad

Consular Processing Cases

In situations where the US citizen already lives in the US but his family is located abroad, the Consular Processing procedure must be followed. The first stage involves filing an immigrant petition (Form I-130) with US Citizenship and Immigration Services (USCIS) in the US. These cases currently take approximately 10-12 months to process. Once approved, the immigrant petition is then sent directly to the National Visa Center (NVC) in New Hampshire, where the document collection stage is completed. The NVC typically takes about 2-3 months to complete this step. Finally, everything is sent to the nearest US Embassy or Consulate overseas, where an interview is scheduled for the relative to attend. So, to avoid these lengthy processing times, it’s actually sensible to file directly with US Citizen and Immigration Services (USCIS) overseas (see below) before being reassigned by your employer. The advice again is to plan ahead and not assume that a green card for a spouse can be obtained quickly. If the US citizen is suddenly asked to move back WWW.THEAMERICANHOUR.COM

to the US for work purposes, this could create huge problems for the family. The family can expect a prolonged separation while waiting for the process to conclude, actively putting the US citizen at a commercial and personal disadvantage over a non-US citizen eligible for a non-immigrant visa (work permit). Ironically, work permit applications for non-US citizens can be much faster and it is not uncommon for an entire family to be able to move to the US within a few weeks of starting the visa process.

Direct Filing Cases Abroad

When both the US citizen and the foreign relative live abroad, the I-130 can be filed at a local USCIS office (located at a US Embassy). This is based on the presumption that the US citizen has a nontemporary immigration status in the country of application (e.g., if he is in the UK he has a UK work visa, a British spouse or Indefinite Leave to Remain. Alternatively, for your Accidental American, a British passport also works!). There are 28 USCIS sub-offices scattered across the globe in 24 countries, including six in Europe: Austria, Germany, Greece, Italy, Russia and the UK. There are many benefits to filing at an overseas office: the whole process is typically much quicker and sending documents to the NVC is completely eliminated. The USCIS and the Embassy are often quite accessible. In many locations, they will respond to email, and sometimes, even phone calls. Anyone who has tried to receive information from USCIS in the US about their particular application knows it can be difficult and is only possible after wading through a tedious 1-800 menu. It is not uncommon for families to complete the process and move to the US in as little as 4-6 months, with a green card waiting for them on the other end, as opposed to the 12-15 months it takes on average for US citizens within the US trying to sponsor relatives living abroad. It is important that you file as soon as you can when you know you are relocating to the US. If you don’t file at least six months before your planned relocation date, you are likely to have to leave without the rest of the family. Be very careful around the summer time too. Children starting school in the US will not be grounds to expedite the petition. US citizens, must provide the Embassy with their last tax return and their tax information relating to the last three years as part of the process of sponsoring their dependents for a

green card. Those who have never filed a US tax return will need to deal with this quickly and concurrently with the US immigration filing.

Tax Considerations For The Accidental American

Most countries impose income tax on their residents for worldwide income. The US is unique in that it imposes income tax on worldwide income of both a US resident and a US citizen, regardless of where in the world the latter lives. An accidental American often does not realise the general requirement (with limited exceptions) to file a US income tax return reporting their worldwide income and a foreign bank account report (FBAR) declaring non-US accounts in which he has a beneficial ownership interest, or over which he has signatory authority annually. The US income tax return is due no later than 15 June (or the next business day) of the year following the calendar year. There is an automatic extension to 15 October (or the next business day). The FBAR, four years after 2015, is due on 15 October of the year following the calendar year. Although the FBAR is filed with the US Department of the Treasury, the US Internal Revenue Service (IRS) has jurisdiction to enforce the filing of accurate FBARs. A wilful failure to file an accurate FBAR can be subject to a high civil penalty (up to $100,000 or 50 percent of the balance of the non-US account, whichever is greater) and criminal penalties. As a result, while an accidental American may be focused on their US income tax liabilities from their income tax returns, wilful failure to file accurate FBARs could lead to much more significant financial loss. Once an accidental American is made aware of the requirement to file a US income tax return and the FBAR, he should engage in deliberate action to become compliant. This does not only mean timely filing of US income tax returns and FBARs on an ongoing basis. It also means taking corrective action for prior years for which he did not file US income tax returns or FBARs. Moreover, as mentioned, evidence for the last three years of US income tax returns is also needed when an accidental American sponsors his spouse for a green card. As a result, an accidental American’s US immigration concerns can be delayed by the US tax and FBAR corrective work, which makes it critical that his US immigration and US tax advisers coordinate. WWW.AMERICANINBRITAIN.CO.UK

25


Streamlined Foreign Offshore Procedures – Qualification

Fortunately, the IRS has issued procedures for such corrective action, known as the “Streamlined Foreign Offshore Procedures,” to the extent that such accidental American’s failure to file timely US income tax returns and FBARs was “non-wilful.” Non-wilful means that the failure to file was the result of negligence, inadvertence, or mistake, or was the result of a good faith misunderstanding of the requirements of the law. In short, this means that, to be deemed non-wilful, an accidental American did not know, and had no reason to know, of filing obligations, or reasonably relied on a tax professional who provided incorrect advice. An accidental American whose failure to file is deemed non-wilful can instead convert his non-wilful conduct into wilful conduct, and thus lose the ability to correct under the Streamlined Foreign Offshore Procedures, by engaging in undue delay in correction. An obvious example of this is an accidental American who, learned of the requirement to file US income tax returns and FBARs on 1 January 2015, but waited until 1 January 2019, to engage in corrective action. In addition to being deemed to be nonwilful to use the Streamlined Foreign Offshore Procedures, an accidental American, in any one or more of the most recent three years for which the US income tax return due date has lapsed must not have a US home and must have been physically outside the US for at least 330 full days. Finally, the accidental American, in order to use the Streamlined Foreign Offshore Procedures, must not be under a civil examination or criminal investigation by the IRS. An accidental American’s qualification to use the Streamlined Foreign Offshore Procedures means he will not be subject to failure to file and failure to pay penalties or accuracy related penalties with respect to amounts reported on previously unfiled US income tax returns, or to information return penalties or FBAR penalties. If an accidental American does not qualify to use the Streamlined Foreign Offshore Procedures, he will have to apply to the IRS to correct the failure to file prior US income tax returns and FBARs under the Voluntary Disclosure Program from 20 November 2018. Unlike the Streamlined Foreign Offshore Program, penalties, such as the civil fraud penalty on US income tax returns and the wilful failure to file penalty for FBARs, are not abated.

Streamlined Foreign Offshore Procedures – Procedure and Tax Liability

The very first step for an accidental American under the Streamlined Foreign Offshore Procedures is to obtain a US Social Security Number (SSN). An accidental American 26

AMERICAN IN BRITAIN

can contact the Federal Benefits Unit of a US embassy or consulate for assistance in obtaining an SSN. In the Streamlined Foreign Offshore Procedures filing, an accidental American files past due FBARs for the immediately prior six years for which the FBAR filing deadline has passed. While an SSN is not required for an individual to file an FBAR, it is recommended that an accidental American obtains the SSN first before filing this package of six past due FBARs, in order to link the corrective FBAR filings with the corrective US income tax return filings. This corrective FBAR filing is performed before any other corrective filings under the Streamlined Foreign Offshore Procedures. An accidental American must also file US income tax returns for the immediately prior three years for which the US income tax return filing deadline has passed under the Streamlined Foreign Offshore Procedures. An accidental American will be able to avail of such US income tax relief provisions as the foreign exclusions and the foreign tax credit. However, an accidental American who is tax resident in a country with higher income tax rates than the US could be paying higher-than-expected US income tax for two reasons. Firstly, income tax treaties to which the US is a party usually have savings clauses that severely restrict the ability of a US citizen to avail of treaty benefits. Secondly, the US has historically had regimes that penalise US tax residents for foreign income and investments, such as the regimes governing controlled foreign corporations, passive foreign investment companies, and foreign trusts with US owners and US beneficiaries. It is this second reason where an accidental American can be tax punished due to the incongruence of the US income tax system with the tax system of the home country where an accidental American is tax resident. Finally, under the Streamlined Foreign Offshore Procedures, an accidental American must file the above-referenced last three years of US income tax returns using IRS Form 14653. On that Form, an accidental American explains the reasons why failure to file was due to non-wilful conduct, including the identification of any tax professionals who rendered incorrect advice and upon which advice he reasonably relied. An accidental American also certifies on Form 14653 that all required past due FBARs have been filed, and ensures that all income tax, including all late payment interest, has been paid fully. All in all, a US citizen planning on bringing his foreign family to live in the US is advised to keep up to date on procedures and processing times and seek advice where necessary. It often takes considerably longer for a US national to bring his family to the US than it takes a foreign national to relocate under a non-immigrant visa. When accompanied by foreign family members, the route of the return should be set out well before the expected homecoming, with a concerted effort and lots of forward planning.

Charlotte Slocombe is a partner with Fragomen LLP and a powerhouse in US corporate immigration and consular services. Based in London, she has been practicing US immigration law since 2005 and is responsible for establishing and managing Fragomen’s EMEA Consular and Documents Practice. Charlotte specialises in US consular matters, including highly complex inadmissibility filings and SME new company set ups, as well as providing VIP services for large corporates or high net worth individuals. Her dedicated team handles consular filings into other jurisdictions and document authentication. Charlotte is also part of Fragomen’s wider Government Strategies and Compliance Group which is recognised as an influential voice in immigration regulations and policy worldwide. Fragomen is a leading firm dedicated exclusively to the delivery of immigration services to companies around the world. The firm has more than 3,800 staff in more than 50 offices and provides services to many of the world’s leading corporations. It works with clients to facilitate the transfer of skilled employees into over 170 countries. Fragomen’s professionals are respected thought leaders in the immigration field providing evidence and expertise to governments across the world including the UK Parliament, the US Congress, the European Union and the United Nations. Charlotte is a New York licensed attorney, a UK Solicitor of England and Wales, and a named thought leader in corporate immigration 2019 by Who’s Who Legal. Website: www.fragomen.com Email: CSlocombe@Fragomen.com Clayton E. Cartwright, Jr., is the founding and managing member of The Cartwright Law Firm, LLC, in Columbus, Georgia, which specialises in the areas of international taxation and employee benefits. A frequent speaker and author for immigration law seminars and practice guides, he advises businesses, financial institutions, attorneys, accountants, investment advisors, and individuals on matters including expatriate taxation, cross-border employee transfers, withholding and reporting requirements, and permanent establishments. He earned his undergraduate degree in accounting, Beta Gamma Sigma, from The College of William & Mary and his law degree, cum laude, from Georgetown University. Website: www.lawcart.com Email: ccartwright@lawcart.com


SECURE HOUSE & PET SITTERS

LOOKING FOR A TRUSTED GEM OF A PET SITTER FOR YOUR FAMILY MEMBER? You REALLY need to check out Winston Hayles at wwwSecureSitter.com

Whether you are newly relocated, or long term resided. you will find using my professional and flexible Overnight Pet Sitting services a relief and take a lot of stress out of bringing your family member over from the US to the UK. A few lines from some of my many Reviews state: “Winston is awesome!“ “Winston took all the worry out of leaving my beloved baby while I was away.” “Winston has kept our two male cats for 14 days during our holidays; temperamentally difficult cats but he managed with perfection and great professionalism” “Winston is the perfect pet sitter...the immaculate condition of both the dogs and our house upon our return.” “Regular updates and pics on WhatsApp and Facebook, were welcome while we were away. We returned to an immaculately clean flat.” “We could not have found somebody more suited to looking after our precious cat, Pometheus, than Winston.” And some words from me…”Yes. I know I am brilliant. My doggy says I am ‘Woof’ and cat clients say I am purrrrfect. Their owners know I am a godsend.” I COVER: • Overnight Sits where I stay in your home and look after your pet and home whilst you are away on vacation, or work calls. Confidential, Security and investigative background. • Relevant Pet and House Sitting Insurance and Health & Safety qualifications. • You can be assured your pet is looked after, kept in the routine they need, and having the luxury of being in their home surroundings they love and prefer...than the stress and boredom of being sent to a cattery, or kennels. • Pet Transportation to/from the Vet, or hospital, when you are not available. • Drop-In to do a 60, or 90 minute Feed & Play when you do not need an overnight sitter. • Emergency Dog Walking. When you are incapacitated, have something else to do that evening, or just don’t feel like it…yes, we have all been there! I can be available at short notice depending on location. • Need someone to travel with your pet. This can be arranged. I receive favourable Club Class Rates with a national airline and can accompany your pet to/from the US/UK. Ask for details. CALL ME: If you are still in the USA call my US Toll Free Number 1-866-290-0504 for a chat and any possibly requirements before you fly over to the UK. CANADA Toll Free 1-866-582-7141, or if you are already here in London my UK FREEphone 0800-783-2828. WhatsApp: +44-774-341-5695. Don’t worry about the time of calling, I always make myself available. Email: SecureSitter@hotmail.com • UK Cell: +44-(0)-774-341-5695 • www.SecureSitter.com

4 Elm Terrace, Constantine Road, Hampstead, London. NW3 2LL E: enquiries@hampsteadortho.co.uk T: 020 3733 4187

www.hampsteadortho.co.uk

Over 23 years’ experience providing healthy, beautiful smiles for thousands of patients across all ages Our expert orthodontists use the most advanced and effective dental techniques to ensure all of our patients achieve stunning results Leading the way for orthodontic treatment in North London

We are a respected orthodontic care provider located on Constantine Road in Hampstead, London. Since being established in 1994, the practice has gained an unrivalled reputation as one of the most innovative and successful orthodontists in North London.

Our treatments - Orthodontic treatment to suit your individual needs:

Adult braces • Invisalign • Children’s braces • Incognito Damon braces • AcceleDent • Inspire! braces


PROPERTY

SHORT-TERM LETTINGS IN LONDON Live Like A Local While You Choose Where To Settle Permanently American by origin, Merilee Karr is an adopted Brit, having lived in London for the last 18 years, always in the southwest in Fulham and Putney. She founded her short-term lettings company back in 2014 and has built everything to deliver the vision of providing responsible home letting solutions in and around London ever since. Passionate about providing guests with a ‘home from home’ experience and not leaving homes empty when their owners are away, when others could enjoy them, meant that her company UnderTheDoormat was born. Coming to the UK from America is a big step which takes a huge amount of planning and organisation. It’s not just a case of buying all new appliances or knowing the difference between pants and trousers (which can be very valuable to know in certain situations!), but finding a whole new community and moving your family away from everything they know takes a bit of getting used to. The concept of ‘moving to London’ is exciting but in reality ‘London’ is huge, and it is always difficult to choose which part of London is most suited to you and your family’s needs. Having been an expat herself, here Merilee gives her top tips for relocating to London and how it can definitely be one of the best decisions you will ever make; • Make plenty of trips before the big move: Take advantage of the relocation package before you arrive. Visit London a couple of times and check out everything from potential areas to live, social clubs, schools etc. Finding an area that you feel comfortable in and can feel a part of the community will make all the difference • Make contact with others in the same situation: Social media is great for this. There are so many groups, for example ‘Americans in London’ on Facebook, that you can connect with and get into the nitty gritty of living in London • Get comfortable that things take longer than you think they should: From setting up Wifi to getting your furniture in your new home, the instantaneous approach you are used to in the States doesn’t always happen here, so being comfortable with extra patience will make your transition smoother • The very first thing to do is to open a local bank account: Having a UK bank account will help you get a mobile phone, sign a rental contract and everything else WWW.THEAMERICANHOUR.COM

you might need. Having a letter from your employer will help you do this, and you may want to enquire with your bank in the US so you can set up with the same or an associated bank here • Choose a frequent flyer programme: For Americans who know they will be going back and forth to the US a few times a year, I highly recommend that you pick one airline and stick with it. Membership has its privileges and the occasional upgrade on the overnight flight is always a bonus.

Coming to the UK from America is a big step which takes a huge amount of planning and organisation

find the one which is right for you. If you can find an option which gives you the chance to stay in a home until you can move into your permanent accommodation, then this will certainly make life and your move a bit easier. Most companies will pay for 1-3 months of temporary accommodation when you arrive, and it means you have a wonderful home to live in until you own things arrive and you can move into your long-term home in London. Once you are all settled, it’s also a great service to use for friends and family who come to visit. London homes often don’t have as much space as you are used to in the States, so having people stay at your own home isn’t as easy as your friends and relatives might think. Being American herself, Merilee’s team has been handpicked to help people with a personal service and they can explain everything from the difference in king size beds in London vs. the US, to what to look for in a bathroom - the cute little separate taps in bathroom sinks for hot and cold water can get annoying when you are used to a single faucet. So, fun for a few days but something to avoid when you plan to live there for a few years! We look forward to welcoming you to London as you begin your move so you can make your transition to London as smooth as possible. Merilee Karr, Founder & CEO of UnderTheDoormat Website: www.underthedoormat.com

Finding a new home is undoubtedly one of the toughest challenges when relocating. Even though the job opportunity is likely to be in central London there is no reason why you should have to live right next door – you might decide on a completely different spot and it is very normal for commute times to be anything up to an hour in London. London has superb transport links and thinking about direct transport links rather than distance is an important perspective. It’s a good idea to try short-term rental options whilst you figure out the right area for you. Our own company is proud to offer over 200 homes across London where guests can stay for short periods to really get a feel for the location. St Pauls is very different to Wandsworth and Waterloo to Notting Hill. Our ethos is to enable guests to ‘live like locals’ – so what better way to research an area or try 3 in your visits so you can WWW.AMERICANINBRITAIN.CO.UK

29


AMERICAN IN BRITAIN


PROPERTY

ORTHODONTICS How To Get Straighter Teeth: An Orthodontist’s Guide For Adults More and more adults are seeking orthodontic treatment to improve their smile, as your smile is one of the first things people notice. According to the American Association of Orthodontists, one in four patients having orthodontic treatment today is an adult. Advances in orthodontics have also made treatment more comfortable and less noticeable than ever for individuals of all ages. Many of today’s treatment options are designed to minimise the appearance of the appliance to fit better into your lifestyle. Adult braces have never been more popular. We’ve seen a 50% rise in adult patients in the last ten years, so if you decide to take the leap, you would be right on trend. The reason more adults are choosing to straighten their teeth and improve their smile, is the positive impact it has on their lives. It boosts their confidence, they feel better about their appearance, as well as improving their overall oral health. People want to look and feel better, but orthodontic work can also improve your dental health in the long-term. If your teeth are straight, they are easier to clean. It helps with brushing and keeps gums healthy. Poor gum health is the main cause of tooth loss. Even if you had braces in the past, you may need them again. You can have straight teeth at any age as there is no age restriction to have orthodontic treatment. If you have your own teeth, you can have braces, and even crowns and bridges can be worked with.

If you’re considering getting braces, here’s what you should know:

Braces have evolved over the years. Less visible and more comfortable treatment options are a big part of this rising popularity. Invisalign - the most popular removable aligner system, Invisalign uses a series of clear, plastic trays, worn in a set sequence. These braces are the most comfortable, but you would need to be disciplined. You can easily remove them for eating and brushing your teeth, but you must be consistent in wearing them, so that means putting them straight back in afterwards. If you go out for dinner, it’s easy to forget about them until the next day and then they will not be as effective. Treatment will take longer and you won’t get straight teeth. There are other removable braces on the market but they are not as reputable as the Invisalign system. Invisalign have treated over a million patients and have this experience and knowledge behind them. WWW.THEAMERICANHOUR.COM

Ceramic - less visible than metal braces, with transparent brackets, clear braces, like the ICE system, are popular with adult patients. You will still have a metal wire but overall, they are far more discreet. Damon Braces – a fast, popular, tooth coloured brace treatment, with so called ‘selfligating’ brackets, which reduce friction using a free sliding wiring system. The forces used are more effective, making this brace faster and more comfortable. The teeth are eased into position and this makes the Damon Braces more effective than standard metal braces.

Braces have evolved over the years. Less visible and more comfortable treatment options Lingual Braces - the most discreet braces of them all, they are fitted behind your teeth and therefore, not visible. They are extremely effective but the most expensive tooth straightening method available, as each bracket is bespoke, made to fit each individual tooth, unlike other fixed braces. Lingual braces take longer to adapt to and can affect speech and eating for a few weeks. It can take up to three weeks to get used to them. A popular treatment option for our adult patients, is our ‘combination’ treatment, which combines a lingual appliance with a tooth coloured brace. We use the lingual appliance on the upper teeth, which no one can see, and a tooth coloured brace on the lower arch, which is normally less visible. If you want straight teeth fast, what do you recommend? AcceleDent - a small, vibrating device, which reduces the length of orthodontic treatment. It speeds up the rate at which the teeth move, in response to pressure from the brace. You slip it over your teeth and brace for 15 minutes a day. Orthopulse - it works in a similar way to AcceleDent, except it emits a light of low level energy, which speeds up orthodontic treatment. The light is absorbed by cells in the bone and therefore responds faster to whatever kind of

brace you are wearing. Our patients who opt for these accelerated devices with their treatment tend to have a more urgent deadline. Like a recent client who was getting married. It was quite a complicated case, with bad crowding and a difficult bite relationship, with upper teeth overhanging the bottom jaw. We did it in ninemonths, which was incredible. Normally you would expect a case like this to take at least a year. You should seek to be treated by a specialist orthodontist who has experienced years of training, rather than a general dentist. Their advanced training, skill and experience are important for diagnosis and treatment planning, identifying complex cases and dealing with unexpected developments which can occur during treatment. Dr. Alvanos, Hampstead Orthodontic Practice We work closely with my patients’ general dentists and correspond with them before orthodontic treatment is started. If you are looking for an orthodontist for your child, or would like to improve your smile, choose a specialist orthodontist, who has the skills and experience. Dr. Alvanos qualified as a specialist orthodontist in the United States of America and is an active member of the American Association of Orthodontists (AAO) and the British Orthodontic Society (BOS). He specialises in adult orthodontic treatments. He is the principal of the Hampstead Orthodontic Practice, located in Hampstead, London. His practice is on the forefront of the latest orthodontic technology. He is a market leader, having recently installed a Planmeca Romexis 3D scanner in his practice, for more comprehensive examination, analysis and planning of orthodontic treatments. If you would like to schedule an initial orthodontic consultation with Dr. Alvanos, please call the practice on 0207 284 2827, or contact them by email, on enquiries@ hampsteadortho.co.uk.

WWW.AMERICANINBRITAIN.CO.UK

31


COLLEGE BASKETBALL

The 2018-19 college basketball landscape is littered with great players - and not just freshmen, either! As we get into the second half of conference play, we wanted to highlight the 10 best, knowing full well that an array of new cases for All-America candidacy will be made come March Madness.

FIRST TEAM ZION WILLIAMSON F, Fr., Duke Williamson has exceeded a seemingly impossible level of expectations. A one-man zone-buster from the high post who eats up the teeth of a defense with his quickness and ability to elevate, Williamson is also an elite shot-blocker and posts the best Player Efficiency Rating since the creation of the statistic during the 2009-10 season. Maybe most important is the continued progression of his perimeter jumper. Williamson’s shooting stroke still needs refining, but his has become a smoother, quieter motion, resulting in elevated numbers from outside. 32

AMERICAN IN BRITAIN


COLLEGE BASKETBALL RJ BARRETT G-F, Fr., Duke Barrett has been a supremely efficient scorer, often taking over games with his ability to attack closeouts and get a bucket on command. A 6-foot-7, 202-pound matchup nightmare, Barrett is a legitimate three-level threat because of his immense skill set and willingness to take big shots. At a tick above 23 points per game, the Canadian has an opportunity to go down as Duke’s most accomplished freshman scorer ever. MARKUS HOWARD G, Jr., Marquette One of the most explosive scorers in the country, Howard has already posted two 45-point games, as well as a 53-point effort. Despite his sub-6-foot stature, Howard plays with tremendous bounce, quickness and a lethal crossover going either direction. He consistently makes both contested and clutch shots and doesn’t need a ball screen to make a play, even against loaded-up defenses. JA MORANT PG, Soph, Murray State College basketball’s version of Russell Westbrook: That is the best way to describe the aerial act that is Murray State’s Ja Morant. With his fearless forays into the paint resulting in highlight-reel dunks, tough finishes and impressive passes, Morant averages 24 points per game to go along with a robust 10.2 assists, which is tops in the country. No guard plays passing lanes better, either - think of a young Allen Iverson - and Morant’s two steals per game often result in a one-man fast break. GRANT WILLIAMS F, Jr., Tennessee The SEC’s reigning player of the year has expanded his repertoire, becoming an even more capable scorer and relentless rebounder. Williams is as unselfish as he is determined. In one Vols win, the 6-foot-7, 236pound junior earned 23 free throw attempts - and he made all 23.

SECOND TEAM RUI HACHIMURA F, Jr., Gonzaga Averaging 20 points per game on 60 percent shooting, the Japanese-born Hachimura is a vastly improved player whose sensational combination of strength, quickness and length (7-foot-2 wingspan) gives other forwards fits on both ends. He displays excellent patience and a diverse skill set when he operates from either the perimeter or low block. ETHAN HAPP PF, Sr., Wisconsin One of the best overall players in America, the 6-foot-10 Happ averages 18.5 points - almost all from the block and interior - along with 10.3 rebounds. Happ separates himself with rare vision and decision-making to find cutters and deliver on-point skip passes. Often the recipient of double-teams, Happ tallies nearly five assists, as well.

CARSEN EDWARDS G, Jr., Purdue Edwards is similar to Markus Howard with his incredible scoring ability and capacity to attack gaps with elite change of direction. No major conference player can match Edwards’ 24.5 PPG, either. Plus, he keeps coming at you. Hovering around 6-foot, Edwards is constantly on the attack, probing the paint and exercising a series of step-backs to locate his spots. SHAMORIE PONDS G, Jr., St. John’s A lightning-quick left-handed assassin, Ponds is the Johnnies’ engine. Lethal in both transition and pick-and-roll, his 5.6 assists lead the Big East, while his 20.4 points slot him third. Most importantly, Ponds is Chris Mullin’s go-to option in the clutch, an area in which the 175-pound guard excels. MIKE DAUM F, Sr., South Dakota State No surprise here, with Daum fast-approaching rarefied air as a potential 3,000-point scorer. Blessed with a deft shooting touch (36.8 percent 3s) and enough chops to drive the ball, the 6-foot-9, 235-pound forward inverts the floor by averaging 24.9 PPG on 52% shooting. ESPN Player is home to every game from March Madness, live and on-demand, on all of your favourite devices. What else? • More than 150 exclusive ESPN original programmes including 42 to 1, O.J.: Made in America and This Was The XFL! • Live 24/7 ESPN TV shows including ESPNU, SEC Network and the Longhorn Network! • ESPN Studio Shows including Pardon the Interruption, Around the Horn, Get Up!, First Take and more! The sports you love. Anytime, anywhere. Prices start from just $13.99 per month. Head over to espnplayer.com for more.

WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

33


DAYS OUT WITH THE FAMILY BODY WORLDS The London Pavilion, 1 Piccadilly Circus, London W1J 0DA In the midst of New Year’s Resolutions, fad diets and new gym memberships, we ventured to Piccadilly Circus to visit the BODY WORLDS exhibition - a ‘museum experience’ that is the brainchild of Dr Gunther von Hagens and consists of real human bodies displayed in such a way that they reveal the truth of what goes on beneath our skin. This exhibition has come at a time when there seems to be an ever-growing awareness of the importance of looking after our bodies, and not just for a few weeks at the start of the year, but in a more sustainable and prolonged way. Whilst exercise and fitness are arguably more popular than ever, it is mental well-being that is driving the current interest in ‘good health’ and appreciating how incredible our bodies are. BODY WORLDS gives a unique opportunity to witness this for yourself. BODY WORLDS opened its doors in London in October 2018, and has become one of the biggest new UK attractions to open in the past decade. It becomes the fifth permanent BODY WORLDS exhibition in the world, alongside 7 travelling exhibitions that have attracted more than 47 million visitors in over 130 cities across America, Africa, Asia, and Europe. What all of these exhibitions have in common, and what makes them unique, is the use of the most up-to-date plastination technology created by the inventor of the process and anatomist Dr. Gunther von Hagens. Von Hagens was born in Poland in 1945, but due to political events soon fled with his family to East Germany. Inspired by the doctors who treated him after his diagnosis with haemophilia at the age of 6, von Hagens entered medical school at the University of Jena in 1965. After completing his medical degree, von Hagens began his career at the University of Heidelberg where he began developing reactive polymers that allowed the forced impregnation of anatomical specimens, leading to his remarkable invention of Plastination. If you, like me, struggle a little with the concept of viewing real human bodies, then the words of Gunther von Hagens, may help you to come to terms with this aspect of the exhibition: “The purpose of Plastination from its very inception was a scientific one, to educate medical students. But the interest that laypeople had in the plastinated specimens inspired me to think of creating public 34

AMERICAN IN BRITAIN

exhibitions, which was followed by the realisation that I had to offer a heightened sense of aesthetics, to avoid shocking the public and to capture their imagination. This museum in the very heart of London is the culmination of my work and my contribution to open the heart to our inner self and makes us fall in love with our own body”. BODY WORLDS provides a fascinating insight inside the human body through the fusion of science, art and health education. The exhibition uses over 200 real ‘plastinated’ bodies and body parts to take visitors on a journey through aspects such as the ageing process, diet and cholesterol, the beating heart and cardiovascular systems, and pregnancy and reproduction, in more detail than has ever been previously possible. For me the experience was quite a rollercoaster. From the moment I stood in front of the first exhibit, feeling a mixture of shock and wonder as I told myself this had been a real living breathing human, now preserved in death for us all to gaze at, to the moment, just a few minutes later when I felt completely detached from this fact and now viewed the exhibits as ‘detailed models’ that could teach me what I didn’t know about the body. Then, with each example of physical disease, such as the crosssection of a brain that had experienced a stroke, or the cross-section of a breast with cancer, or watching the animation about Alzheimer’s, I once again felt the poignancy of what I was seeing, by connecting it to real people that I

know and love who have experienced such illnesses. And then perhaps the hardest thing of all to view from an emotional perspective, was the display of human foetuses at different stages of development. And yet, at the same time, I was filled with a sense of awe at the incredible miracle of life. This is an experience that will make you think, question your life choices, and feel the strongest of connections with your fellow humans. Whether 2019 is all about a dedication to exercise, a promise to give up smoking or alcohol, spend a bit less time glued to a screen, or just to take a step back and have a bit more ‘me’ time, BODY WORLDS London serves as a reminder that modern life has a massive impact on our bodies, and gives visitors an unparalleled glance at how just one small change can make a difference to our physical and mental wellbeing. Exhibits such as the smoker’s lung vs healthy lung, the fatty liver, ‘Laughter is the best medicine’ display along with other interactive displays such as the CPR training unit, blood pressure and heart rate monitors and light-up stress ball, all highlight the complexity and beauty of the human body, and just how best we can look after our own. BODY WORLDS London is open 365 days of the year, Sunday-Thursday 9.30am-7pm and Friday-Saturday 9.30am-9pm. For tickets go to www.bodyworlds.co.uk #bodyworldsLDN @bodyworldsLDN


FAMILY BASEBALL

BASEBALL

America’s Favourite Pastime In London For Kids Every year, around this time as the days get longer and the temperature gets warmer, we say goodbye to the winter and welcome the spring. Growing up in Montreal, this time of year would typically mean a family trip down to Florida to watch some spring training Grapefruit League baseball games followed swiftly by Opening Day back in Montreal at the Olympic Stadium. The Montreal Expos never won the National League Pennant and never made it to the World Series, but spring for me was always about ‘rooting for the home team’ in the hope that this would be their year. After the Expos moved to Washington, I moved to New York City and then to London in 2001. My three children were all born in London and attended British schools when they were younger and so grew up playing British sports. One weekend in April, about 10 years ago, there was a gap in-between British sports seasons - where rugby ends and cricket begins. One of our American friend’s invited us to join him and his family at Wormwood Scrubs where his children were playing baseball. Our whole family came down and our oldest who was about 6 years old at the time, borrowed a glove and played baseball for the first time. Like any new sport, he didn’t know the rules or have the technique, but most of the other kids didn’t either. At that age, competition wasn’t priority - they were all having so much fun. He jumped right in, and with the help of the father/coaches who did a great job including him, they helped all the players learn and hone new skills allowing them all to enjoy the day. To my surprise he asked to go back the following week, and we did. Two weeks turned into three, which quickly turned into four, and after eight weeks the summer had rolled around and the season was over. Ten years later my oldest son heads off to ‘the Scrubs’ every Saturday and Sunday, sets up 12 fields and backstops of various sizes, umpires games and takes down the playing

WWW.THEAMERICANHOUR.COM

fields with friends he has made through baseball at the Scrubs. My two younger ones are going on their 6th and 8th seasons. My wife and I enjoy the chilli and BBQ food from the stalls, help during the pre-game practice, watch the kids play and cheer them on from the sidelines in our folding chairs which we take out to the Scrubs every weekend. There is something magical about a weekend at the Scrubs. Throughout the years, we have met amazing friends who come from all walks of life. We communally commiserate about the specific micro-climate at the Scrubs where we can sometimes suffer/enjoy all seasons - winter, spring, summer and fall - all during the course of a few hours! We enjoy a break from London as we watch our kids enjoy partaking in America’s favourite pastime, whilst they get a break from their iPhones and PlayStations. As a family, we get the chance to come together. I really enjoy having everyone in one place for a few hours a week instead of the usual reality of various activities forcing us all in separate directions. LondonSports is the biggest youth baseball league for boys and softball league for girls in the UK (ages 5-18) and has been going strong for over 32 years. It’s a developmental league that was originally built on the principle of putting busy parents and kids together on a field playing a game many of us grew up with. Since the 1980’s, many generations have made

the pilgrimage to the Scrubs and built the programme a year at a time. The ‘pop-up’ nature of the fields is one of the defining characteristics of the programme with fields set up and torn down every day we play. As is the umpire programme that encourages older kids to stay with the league, take on some responsibility and earn some money along the way. A few years ago, we incorporated the programme as a UK charity to better plan for future growth and allow us to raise funds in both the public and private sectors. At the end of the day, it is a family-friendly, all-volunteer labour of love. So if you grew up playing or watching baseball and wanted your children to have a little taste of what that was like, then the league at the Scrubs may be just what you and your family are looking for. Spring training will begins late in March, but the league really gets going after the Easter break and we are looking forward to another great year. If you are curious but not sure, don’t have a glove or just want to see it in person, come down with your kids and play for an hour or two and meet the volunteers who run London Sports. Have your child try it out and see if he or she gets hooked just like my children did years ago. Submitted by Josh Matthews, Managing Partner of Maseco Private Wealth. For further information please contact: info@londonsports. com or visit www.londonsports.com.

WWW.AMERICANINBRITAIN.CO.UK

35


AMERICAN EXPATRIATE CLUBS & NEWS

AWBS

AWBS

Located 20 miles west of London serving the Berkshire and Surrey counties, AWBS International Women’s Club is a social and philanthropic club for women. We are a resource for transition, learning, connection, friendship and philanthropy. Our Club offers over 20 different fun activities and events each month. There is literally something for everyone! There are famous speakers, fun monthly meetings, events, tours, trips, sports and activities. Activities are led by Activity Leaders who utilise their own personal and career skills in organisation, communications, planning and creativity. We are also a strong supporter of small local businesses offering our members discounts called the Preferred Business Network. In addition, our “Best of Britain” group of small businesses attends our monthly meetings offering our members the latest in fashion, seasonal and practical items, as well as medical/health products and services. We support several charities within the area as part of our philanthropic charter. Last year we donated over £13,000! We are 260+ members strong and look forward to new members as they move to the area and wish to become part of this dynamic organisation! 36

AMERICAN IN BRITAIN

Check out our website at www.AWBS.org. uk and on Facebook at AWBS International Women’s Club AWBS International Women’s Club. If you are lucky enough to live here, you’re going to love AWBS!

Jerusalem AWBS Adventures Abroad group

AWBS

Jerusalem AWBS Adventures Abroad group


AMERICAN EXPATRIATE CLUBS & NEWS

Kensington & Chelsea Women’s Club

Kensington and Chelsea Women’s Club is a vibrant organisation of International and British women who want to enjoy everything London has to offer. We offer over 30 different activities and special events, as well as regular General Meetings with prestigious Speakers. Kcwc General Meetings are open to non-members for a guest fee of £10, redeemable if joining on the day. We are a non-profit group and all our activities are organised by members who volunteer their time and skills. We appeal not only to expatriates and to those new to London, but also to those who want to experience the UK at its best. We have something for everyone, during the day, or evening, and offer a calendar of events. All are welcome to join and please visit www.kcwc. org.uk to find out more about membership and participate in our activities. Members organise and participate in many regular activities, such as, Art History, Antiques & Design, British History, Fashion, Lifestyle, Foodies, Travel, Spanish, Italian, German and French Conversation, Tennis and Golf. If your preference is for Evening Activities, then attend our Evening Speaker Series, join our Book Group, or enjoy a wine tasting session with our Wine Society. For a fun night out, try our After Six in the City or attend plays and shows with our Theatre group. Kcwc hosts a General Meeting regularly at The Royal Geographical Society in Kensington and this is a great opportunity to meet other members and hear our high-profile guest speakers. Members can also meet Activity Leaders at these meetings and hear more about our wide range of activities. Our next General Meeting is Thursday 28 March at the Royal Geographical Society at 9.30am with our guest speaker at 10.30am. Please join us to hear more about our wide range of member’s events and activities.

On Thursday, 28 March, we are especially pleased that our guest speaker is Noëlla Coursaris Musunka, a model, humanitarian and global ambassador for several leading charities. In 2007, Noella founded Malaika a non-profit grassroots organisation that empowers Congolese girls and their communities through education and health programmes in the DRC. Noëlla is established as one of the most sought after speakers on the subject of girls’ education. An advocate for peace Noëlla has spoken to many international audiences, including the 2018 World Economic Forum at Davos, UNICEF and the UK Parliament. We continue with more amazing guest speakers at General Meetings on Thursday 9 May and Thursday 6 June, so please also join us at these events. To provide you with a flavour of the many high profile guest speakers attending kcwc, these have recently included Celebrity Chef and Restaurateur, Marcus Wareing; Fashion Designer, Samantha Cameron; Broadcaster, Writer, Adventurer, Ben Fogle, and Mellissa Fung, highly acclaimed veteran journalist, who covered the war in Afghanistan for the Canadian Broadcasting Corporation. A philanthropist for women and children’s education in Afghanistan, her best-selling book, Under an Afghan Sky, chronicles her experience as a hostage. And most recently, our guest speaker, Trinny Woodall, successful and acclaimed Fashion Advisor and Television Presenter. Trinny’s intrinsic desire to empower and communicate with women, led her to launch the digital beauty brand TRINNY London in 2017. Our 2019 Valentine’s Day guest speaker was award-winning Royal Photographer Chris Jackson, who is acclaimed for his photographs of the British Royal Family, Royal Weddings and Royal Tours. We have impressive guest speakers planned for all our 2019 General Meetings so please join us on Thursday 28 March, Thursday 9 May and Thursday 6 June. You will find more details on our website, kcwc.org.uk or email marketing@ kcwc.org.uk to become a member.

American Women Lawyers in London AWLL

American Women Lawyers in London (“AWLL”) is an organisation of London-based women with ties to the American legal community. Our aim is to provide professional development support to members through educational events, networking and mentoring opportunities. AWLL has also partnered with several top companies to offer exclusive discounts and benefits to members. AWLL had a busy 2018! Our Membership Director, Molly O’Brien, has designed a new website for us that will launch in March 2019. We also gained a new Marketing Director, Kelsey Farish and had a full year of events including a Halloween Ghost Walk and the annual London Legal Walk. For more information about AWLL, please visit our website at www.awll.org.uk or contact AWLL Vice President Eryn Hanlon at eryn@ awll.org.uk. You can also connect with us on Facebook, LinkedIn and Twitter. We have an incredible line-up of professional development and networking events throughout the year and look forward to seeing you! London Legal Walk 2017

American Women Lawyers in London

WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

37


In May, we will be hosting our elegant May Tea Party with themed tables as we serve lovely sandwiches and scones, a wonderful British tradition. In June, for our final meeting before the summer break we will be hosting a BBQ for our members to enjoy. To find out more information about us and what we do, go to www.cawc.co.uk or follow us on CAWC International on Facebook.

European Society of Mayflower Descendants

Halloween Ghost Walk 2018

Upcoming Events: Feb 28, 2019: Movie Night, On the Basis of Sex at the Picturehouse Central May 16, 2019: Panel discussion re US and UK immigration (title TBD) at Laura Devine Solicitors June 17, 2019: London Legal Walk with the London Legal Support Trust July 4, 2019: AGM and Annual 4th of July Drinks, location TBD.

Chiltern American Women’s Club International (CAWC)

We are delighted to share news of another great year at the Chiltern American Women’s Club International (CAWC) with readers of American in Britain. CAWC

38

AMERICAN IN BRITAIN

We have some exciting news to share from our past event and also some news our future upcoming events. On November 17th 2018, we held our “Not to Missed” annual Christmas Bazaar held at the Crown Plaza Hotel in Gerrards Cross. As a result of everyone’s hard and tireless work we managed to raise £21,060.85 which will go to our nominated charity Community First Responders. This year’s figure beat last year’s record of £18,000. The next Bazaar will be held on Sunday 10th November 2019, so please ensure that you put it in your diary and tell your friends. Future Events include the following: In March, we will have our General meeting where we will be hosting a fashion show highlighting international designer J. Kutzir.

Welcome Aboard! Add Your Name To 35,000 Members Of The General Society Of Mayflower Descendants Commemorations are underway this year in the UK, the US, and the Netherlands to mark the 400th anniversary of the sailing of the Mayflower in 1620. (mayflower400uk. org). The Society of Mayflower Descendants in the UK and Europe is an official overseas branch of the General Society of Mayflower Descendants, based in Plymouth, Massachusetts. In addition to expatriates who reside in the UK and Europe, the Society welcomes US residents. We offer options to transfer US membership to the European Society or to hold dual membership. If you might be a descendant of one or more of the passengers and crew aboard the Mayflower and are interested in becoming a member or learning more about the organisation, please contact mayflower. europe.info@gmail.com. Reach us on our public Facebook page: European Society of Mayflower Descendants. Or send a personal email to the Governor of the Society, Nancy Naro (nancy.naro@gmail.com). Please tell us how you heard about the Society.


WWW.THEAMERICANHOUR.COM

WWW.AMERICANINBRITAIN.CO.UK

39


USEFUL CONTACTS EDUCATION - SCHOOLS DWIGHT SCHOOL LONDON 6 Friern Barnet Lane, London, N11 3LX Contact: Karen Strickland Email: kstrickland@dwightlondon.org Telephone: +44(0)20 8920 0600 Website: www.dwightlondon.org Twitter: @DwightSchoolUK Dwight School London, formerly known as The North London International School is an International Baccalaureate (IB) World School and is one of the first schools in the UK to offer the full IB Programme. ISL GROUP OF SCHOOLS ISL SURREY PRIMARY SCHOOL Old Woking Road, Woking, Surrey GU22 8HY Contact: Admissions Telephone: +44 (0)1483 750 409 www.islsurrey.org/ ISL LONDON 139 Gunnersbury Avenue, London W3 8LG Contact: Yoel Gordon Telephone: +44 (0)20 8992 5823 www.isllondon.org ISL QATAR Po Box 18511, North Duhail, Qatar Contact: Admissions Telephone: +974 4433 8600 www.islqatar.org/ Website: www.islschools.org Founded in 1972, the International School of London (ISL) Group comprises two International Baccalaureate (1B) primary schools situated in London (UK) and Doha (Qatar) plus an IPC primary school in Surrey (UK) providing education for internationally mobile students. Although the languages of the school is English, the schools are known for integrating home languages and English as an Additional Language (EAL) into the internationally recognised curricula. The schools are culturally diverse communities which foster a passion and enthusiasm for learning, and where students’ cultural and linguistic identities are valued and nurtured. ISL Schools develop the attitudes, skills and understanding needed for further education

and to become active and responsible contributors to local and global communities. The ISL Group enrols over 1800 students from 88 countries, and teaches 25 languages.

but tailored advice that is appropriate to your specific circumstances.

TASIS THE AMERICAN SCHOOL IN ENGLAND Coldharbour Lane, Thorpe, Surrey TW20 8TE Contact: Karen House Telephone: +44 (0)1932 582316 Email: ukadmissions@tasisengland.org Website: www.tasisengland.org TASIS England offers the International Baccalaureate Diploma, an American college preparatory curriculum, and AP courses to its diverse community of coed day (3-18) and boarding (14-18) students from 50 nations. The excellent academic programme, including ESL, is taught in small classes, allowing the individualised attention needed to encourage every student to reach their potential. Outstanding opportunities in art, drama, music, and athletics provide a balanced education. Extensive summer opportunities are also offered. Located close to London on a beautiful and historic 46-acre estate.

ADVANCEDAMERICANTAX.CO.UK Telephone: +44 (0)20 3289 1040 Website: www.AdvancedAmericanTax.co.uk and www.htj.tax Email: Help@htj.tax Our international tax team has over 80 years’ experience and we are fully qualified and licensed to practice before the Internal Revenue Service (IRS). We are 3 independent but allied offices in the United States, the United Kingdom and now Singapore. Our team is united in our drive to serve the US Tax needs of our clients.

LEGAL MUNDAYS LLP Surrey Office: 400 Dashwood Lang Road, Weybridge Surrey KT15 2HJ London Office: 1 Berkeley Street, Mayfair, London W1J 8DJ Contact: Oliver Taylor Email: oliver.taylor@mundays.co.uk Telephone +44 (0)1932 590523 Website: www.mundays.co.uk Twitter: @MundaysLaw Mundays LLP are a top UK law firm based in Surrey and London. Ranked in The Legal 500 UK, Chambers & Partners UK and Chambers HNW legal directories as a leading law firm in the South using expertise to deliver the full range of legal services to individuals, families and businesses. Our highly experienced friendly team offer a range of knowledge. Delivering not just legal advice,

AMERICAN IN BRITAIN

TAXATION

US TAX & FINANCIAL SERVICES 3 Harbour Exchange Square, London, E14 9GE Telephone: +44 20 7357 8220 Contact: Joni Trulock, Group Marketing Manager Email: j.trulock@ustaxfs.com Website: ustaxfs.com Twitter: @ustaxfs With 30 years’ experience, our US/UK expat tax specialists provide US and UK tax return preparation, planning, compliance, and expatriation as well as all US business tax services, wherever you are in the world.

WEALTH MANAGEMENT MASECO PRIVATE WEALTH Burleigh House, 357 Strand, London WC2R 0HS Telephone: +44 (0)20 7043 0455 Email: enquiries@masecopw.com Website: www.masecoprivatewealth.com MASECO Private Wealth gives peace of mind by providing expert guidance to US families on how to simplify their cross-border wealth management needs. We serve and care for Americans living at home or abroad through the planning and implementation of rational, practical and tax efficient wealth management strategies.

The American Hour

Would You Like To Receive Our Monthly Email Newsletters And Invitations To The Events We Organise? Have you registered to receive The American Hour’s Monthly Email Newsletters and invitations to the Networking & Finance Events we organise for Americans living in the UK? On the 1st of each month we send out our monthly email newsletters, which include useful advice, information and details of events happening in the forthcoming month, all relevant to the American community in the UK. We also organise at least two events a year for Americans living in the UK, which are free to attend. In order to register for both, please email helen@theamericanhour.com and put Newsletter Please in the email subject, and let Helen know your nationality so that you can be placed into the correct database.

40

AMERICAN IN BRITAIN


EMBASSY CORNER What does an Embassy do? So What Is An Embassy?

An Embassy is the headquarters for US government representatives in a foreign country, and is always located in the host country’s capital city. This is not to be confused with a Consulate, which is a US government office located in a major city outside a nation’s capital (like our Consulates in Edinburgh and Belfast!). The United States of America currently has 307 Embassies and Consulates spanning over 190 countries worldwide. Embassies are staffed by US Foreign Service officers from the Department of State but may also include representatives from other Federal Departments such as Justice, Commerce, Agriculture, and Homeland Security. All of these officers work to represent America’s interests related to trade, security, immigration, and much more. The bigger the embassy, the more Departments and agencies represented. The American Embassy in London, sometimes referred to as “Washington DC on the Thames”, is one of America’s largest diplomatic missions in the world, a reflection of the importance we place on the US-UK special relationship. The Ambassador, also known as the Chief of Mission, is the highest-ranking diplomatic officer to work in an Embassy overseas. He or she is the personal representative of the President and is charged with implementing the President’s foreign policies within their country of assignment. Currently, Robert Wood Johnson is serving as Ambassador to the UK and oversees the work of more than 1000 staff representing 43 US government agencies who work to protect American interests and strengthen and broaden the deep bonds between the US and UK. While most people think first of the American diplomats when they think of an Embassy, the majority of Embassy staff are locally-employed nationals who are indispensable to the successful operation of the mission. They keep our facilities running smoothly, provide local knowledge and contacts on a range of issues, and otherwise work with our diplomats and the Ambassador WWW.THEAMERICANHOUR.COM

to make sure that the relationship between the US and the UK remains as strong as ever.

What actually goes on inside an Embassy?

One of the main aims of the Embassy is to help US citizens travelling or living abroad with matters ranging from passport renewals to voting in US elections. The Embassy also helps facilitate legitimate travel to the United States by adjudicating visa applications for those who wish to visit or live in the US. However, it’s not all passports and visas. Embassy staff also liaise with local government officials, students, businesses, the media, non-governmental organisations

and charities in order to build partnerships. These relationships serve to increase understanding of US policies and goals in the host country, and also help us find ways to collaborate on shared interests such as tourism, business and security. Being located in our host country’s capital allows the Embassy to provide realtime information back to our colleagues in Washington on the best ways to work with partners. It also helps us engage with the local media and interest groups outside of the host government, and to promote US businesses abroad. Our main goal is to promote shared security and prosperity for American citizens and our partners, wherever we find ourselves in the world.

EMBASSY INFORMATION US Embassy, 33 Nine Elms Lane, London, SW11 7US uk.usembassy.gov Switchboard: (020)7499 9000 Business Hours: 8:30am- 5:30pm, Monday-Friday. Closed on American and UK holidays. An officer is available via the switchboard all day, every day, for a life or death emergency involving a US citizen in the United Kingdom. Passport and Citizenship Services: By Appointment Monday - Friday Notary Services: By appointment Appointments available only online at uk.usembassy.gov Federal Benefits Unit: uk.usembassy.gov General Social Security information: ssa.gov Travel Advice: travel.state.gov

WWW.AMERICANINBRITAIN.CO.UK

41


42

AMERICAN IN BRITAIN

American in Britain Spring 2019  

Features include Keeping More Money In Your Pocket Through Tax-Efficient Investing by MASECO Private Wealth; The GILTI Tax – How Unexpecting...

American in Britain Spring 2019  

Features include Keeping More Money In Your Pocket Through Tax-Efficient Investing by MASECO Private Wealth; The GILTI Tax – How Unexpecting...

Advertisement