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An analysis by Travers Smith, Taxand UK
Simon Witney from our UK member firm Travers Smith has published an article highlighting the stark contrast between US and UK tax policy.
He argues the Trump administration has used tax uncertainty, tariffs and threats like a “revenge tax” to drive deals, while simultaneously cutting business taxes and incentivising onshore activity. The UK, by contrast, has sought to reassure investors with promises of stability, publishing a corporate tax roadmap confirming no major business tax increases and maintaining permanent full expensing for investment.
However, UK personal tax changes, particularly to carried interest and non-domicile rules, risk undermining competitiveness. For dealmakers, unpredictability and frequent shifts in both jurisdictions continue to complicate cross-border investment flows.
You can read the full article here.
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