American in Britain Winter 2024/25

AMERICAN IN BRITAIN

Serving

the American Community in the UK

Helen Elliott

Ben Everson Get Your Skates On This Year

EATING OUT

Kai

65 South Audley Street, London W1K 2QU Telephone: 020 7493 8988

A Michelin star is usually a very good sign that a restaurant is good, but sometimes it doesn’t fully express how good it actually is, and that is the case here, as Kai is not just good, it is exceptional.

The quality of this restaurant is evident from the moment you arrive, as the décor is chic and fashionable, but at the same time warm and welcoming. A large fish tank flanks one wall whilst a montage of Chinese models in modern designer wear covers the other, a contrast that strangely works perfectly. Tables are covered with the crispest white tablecloths and the seats are comfortable with brightly coloured cushions. The other nice touch is that every table has a large ripe red apple, which in Chinese tradition signifies prosperity and continuity, and is a heartfelt wish from Kai for long life for their customers.

Kai has been at the forefront of Nanyang Chinese cooking since 1978, bringing the flavours of the South China Seas to London. Nanyang cuisine has a strong Southeast Asian culture with influences from Malaysia, Singapore, Indonesia, India and Thailand, but Executive Head Chef, Alex Chow, doesn’t just rely on taking all that is special from each country, he also adds special touches from the culinary delights and diversity of Kai’s home city, London. This fusion of styles and tastes creates a culinary whirlpool of flavours that transports the diner to a special place that few restaurants can even dream about, let alone deliver, and totally explains the Michelin star that has been awarded for so many years.

Kai’s individuality is clear when you first open the menu, as where else would the diner be confronted with the restaurant’s desserts on the first page? They are here because, as they rightly say, how often do you not leave enough room for a dessert, especially at a Chinese restaurant, so they are ensuring you know what delights await,

and the Durian & Vanilla Soufflé with Salted Caramel Sauce, and the ‘Chocolate Does Grow on Trees’ are truly must orders, and are so good and so popular that they have been on the menu for years.

I stored my dessert selection at the back of my mind and focused on the appetisers as they do merit your full attention. Kai has a few old favourites that have again been on the menu for years, as it would be a crime to take them off the menu, and one such choice is the Wasabi Prawns (£39), which are frankly majestic, as the prawns are not only enormous (think king prawns on steroids!) they are so succulent and juicy and expertly enhanced by the delicate heat from the wasabi mayonnaise and a citrus tang from the mango. Along with this we also selected ‘A Nest of Imperial Jewels’ (£22), Canapés of Prawns on Toast (£26) and the Pork Belly ‘Open Bao’ (£26). The nest of imperial jewels can either be served with chopped prawns or chicken and we opted for the chicken, and vegetables, which was rich and warming and caressed our throats as it was joyously devoured by us, all served on a crispy lettuce leaf. The prawn toasts were packed with prawns and topped with black sesame seeds, served with both chilli and ginger dipping sauces, and the open bao buns were topped with a square of pork belly deliciousness providing tastes that only top-quality pork belly cooked to perfection can.

Our other starter was from the ‘Yee Sang’ (raw fish) part of the menu, and although you may not associate raw fish being a Chinese dish, you really must try some. We selected the Salmon & Yellow Tail with sweet chilli and pickled archar (£32). Cubes of sweet salmon along with buttery and rich yellow tail are smooth, delicate and tender, and the flavours just explode in your mouth, brought out expertly by the salty soy and slightly sharp rice wine and archar pickle, a lovely experience.

You can’t have a Chinese meal without having duck in pancakes, and there is duck, and then there is Kai duck! Our duck choice was the Aromatic Crispy Duck, which

many might not know is actually a British invention and isn’t widely available in the Far East, but that aside, when you taste the melt in your mouth flesh and crispy skin giving some lovely texture, it somehow seems irrelevant! For our healthier readers, you can wrap the duck in the crispy lettuce provided, but if you are like me, you will certainly opt for the lightly floured pancakes which slightly absorbs the rich, deep and almost sticky hoisin, which is truly amazing. Something I haven’t done before whilst having my duck, was to add a little bit of chilli to the pancake, but from now on I will, as it just added an extra dimension to an already memorable combination.

The selection for the main courses is extensive, and is packed with clever and innovative combinations using the freshest of ingredients, using wonderful fish dishes using Turbot, Sea Bass and Dover Sole, as well as Tiger Prawns, Lobster, Pork, Lamb, Chicken and Beef, as well as a wide range of Japanese Wagyu dishes. Choosing something may take a while, but don’t worry, once you taste the dishes you will come back again and again, so you can always select something else the next time!

The service is exceptional, and all of the waiting staff are experienced, friendly and knowledgeable, and will help you pick out dishes that will help you to get the best from your visit.

The wines are carefully selected to complement the food, and Kai is a trend setter when it comes to wines in London, as it has scoured the world for exceptional wines from vineyards that you can only get at Kai at the moment.

Sometimes the use of superlatives are over used when describing a restaurant, but with Kai their use maybe not enough, as I am struggling to fully explain how special a place this is, but I will relax contented with the thought that once you have visited you will understand how great this restaurant is, and why they let their food do the talking, and what a statement it makes!

www.kaimayfair.co.uk

Pizza Pilgrims Euston

24 Eversholt Street, London, NW11AD

Telephone: 020 3963 5801

The definition of a pilgrim is ‘a person who journeys to a sacred place for religious reasons’, and taking that definition with a little artistic licence, Pizza Pilgrims was founded in 2012, when its founders, Thom and James gave up their jobs and took their own pilgrimage to the’ sacred place’ of pizza, namely Naples, and back to the UK, in a small three-wheel Piaggo Ape van, learning all they could about making special pizzas.

They have come a long way from selling their first pizza at Berwick Sttreet Market when they got back, and they clearly learned something on that journey, as twelve years later they are going from strength to strength with twenty five restaurants across the country (the majority concentrated in London), and even a pizza in the post service where they send you the ingredients to your home.

Although the marketing is jazzy and very clever, the success of Pizza Pilgrims is their attention to detail. from the service to the décor of each restaurant, and one that is built on the foundation of quality, as the dough is handmade and proved for 24-48 hours, and the ingredients are shipped in, from in or around, Naples.

We visited the newest of the Pizza Pilgrims stable just next to Euston Station, and the décor is bright and vibrant with a rail travel feel, but more Amalfi coast than London terminus! The tables are decked with chequered tablecloths giving a feeling of a summer’s day in Naples itself (even if it

is pouring with rain outside and the middle of winter), and as you enter this little piece of Naples the first thing you see is the large pizza oven which is rightly centre stage as it is the star of the show.

As we settled down and sipped one of the coldest beers I have ever been served, we looked through the menu, and I can’t help liking a restaurant that lists as Aperitif’s those icy beers or a classic Negroni along with Fonzies which have nothing to do with the classic TV series ‘Happy Days’, and are instead Italy’s favourite crisps.

We thought we would have a few extra dishes before our pizzas, although you can have them at the same time if you so choose. We selected the Fritto Misto which was a mixture of Artichokes Fritti, Smoked Mozzarella Bites, and Cacio E Pepe Balls. Cacio E Pepe is a simple Italian pasta dish which translates literally as ‘cheese and pepper’ and tastes delicious on its own, as there is the bite of the pepper and the salty creaminess of the pecorino cheese, but when you encase this in a crispy shell it is totally moreish. Think arancini balls, but with pasta. The mozzarella bites just oozed when bitten into, but my favourite was the artichoke fritti. Artichokes have an unmistakable earthy, herbaceous almost nutty flavour, and however they are cooked, should always be ordered when you see them on the menu, as they are not only delicious, they are also good for you as they are used in medicine to calm one’s digestive system.

The choice of pizza facing you at Pizza Pilgrims is wide and varied and caters for every taste, and is just like you would get in Naples, namely a thin base, and a light, chewy and charred crust. I did consider

ordering the 8 cheese pizza as it says on the menu it is twice as good as the quattro fromago, but I am unashamedly a meat eater and so selected the You’ve Got Maiale pizza and my wife selected the Double Pepperoni with Hot Honey. My pizza had prosciutto cotto, nduja, salsiccia as well as pepperoni, so was truly packed with a variety of meats and was finished with burrata, red onions and a balsamic glaze (which for me was not needed as it gave a little too much sweetness). The nduja provided a nice kick, but if you are like me and want a little more oomph, then there is a chilli oil on the table you can add. Pepperoni is a pizza topping favourite and here it doesn’t disappoint, and the drizzled, chilli infused hot honey adds an extra level.

The pizzas are large, but please do keep a little bit of room for dessert, as although the Sicilian Lemon Sorbet is light and sharp and very tempting, you really must order the Nutella Pizza Ring. This is again, that light chewy dough, now moulded into a ring and stuffed full of Nutella and ricotta, served with vanilla ice cream and even more Nutella. This is the Italian version of death by chocolate, and is a perfect end to your Naples journey, although you may need a few visits to the gym to burn off the calories in this gooey delight.

Pizza Pilgrims continues to go from strength to strength and that is directly linked to their ethos, which is to provide their customers with an authentic experience at a reasonable price in bright and vibrant restaurants, and I certainly applaud everything they are doing, as our experience was nothing but wonderful from start to finish.

www.pizzapilgrims.co.uk/pizzerias

Jeru Restaurant

11 Berkeley Street, London, W1J 8DS

Telephone: 020 3988 0054

London has a number of special addresses which just scream exclusivity and style, and Berkeley Street and Square are certainly two of them and are located in the heart of Mayfair, with its London clubs and stylish restaurants. One of the swankiest restaurant’s there is Jeru, with its elegant entrance welcoming patrons to an eclectic mix of different culinary experiences. Indeed, Jeru is like a tardis (Dr Who’s mode of transport which was always larger on the inside than the outside), as behind its normal entrance are a myriad of options including a Bakery, serving freshly baked goods as well as sandwiches and pastries, and a bar and four individual rooms for private functions. When you visit to eat at the restaurant you may be seated either in the Layla dining room or the ground floor restaurant, where you can watch your food being prepared at the open kitchen and select your fish from the Jeru Fish Market situated there. Whatever room you are in, the diner is treated to timeless Mediterranean flavours from the skilled hands of acclaimed Chefs, Roy Ner and Leena D’Onofrio.

When we visited, we were seated in the Layla room which is Jeru’s subterranean room, with nods to a Middle Eastern influence with its neutral stone-coloured tones. Comfortable banquettes surround the oval room, and the space is cleverly broken up by greenery, creating a relaxing and sophisticated environment for the diner.

As with many Mediterranean restaurants the menu is designed for sharing, so do make sure you select your dining partners carefully! Our experience started with a smooth and

Black Chickpea Hummus (£14) with a hint of Tahini and a generous covering of British foraged mushroom, Halloumi Doughnuts (£14), and a portion of Wood-Fired Potato Bread (£8). Halloumi is a meaty, salty cheese, and when combined with another four types of cheese lends itself perfectly to being fried in batter, and these donuts were delightful and well complemented by the burst of sharpness from lemon, smoothness of the goats curd and the indulgence of the truffle honey. It is rare to say that a bread is the star of a course, especially considering the quality of the other dishes we had ordered, but here the wood fired potato bread takes that accolade as it was just so good and perfectly accompanied by that moreish truffle honey and a salty chickpea miso butter. Usually, potato bread has a slightly stodgier texture than normal bread because of the addition of potato, but here this bread is nothing but light and delicate, and deserves the accolade of the freshest in London as it is only cooked when you order it.

Before our mains we decided to have one of the crudo courses, and although I do love tuna and sea bass, which are both on offer, we selected the Salmon (£19). The thick slices of buttery fresh salmon are ever so slightly sweet which is offset well by the pink peppercorns and sharp cherry vinegar with the texture being provided by thin slices of crunchy black radish - a burst of flavour in every mouthful.

The choice of mains is extensive, and you can select from a host of options. Steaks from the dry ager are exceptional and are tender and creamy as befits a high graded steak (the grade is how marbled it is with the higher the number the tenderer the steak), along with chargrilled spatchcock, a variety of lamb dishes and a mouthwatering charcoal roasted

aubergine with mint, parsley, radish salsa and chai seeds (£24) for the vegetarians amongst us, but our eyes were turned by the fresh fish on offer from Jeru’s fish market and we opted for a Pink Bream.

I love a bit of theatre during my meal, and so was delighted that not only was the whole fish presented, it was filleted by the waiter at our table. Pink bream is, not surprisingly, a member of the bream family, and has slightly pinky flesh which was perfectly charcoaled, keeping its light and flaky texture. Its taste is delicate with a hint of nuttiness, so we held off selecting any of the sauces on offer, and just opted for a hint of lemon as an accompaniment to ensure we savoured its full flavour, and with this we selected a portion of batata harra (£8). Batata harra literally translates in Arabic as ‘spicy potatoes’ and is a popular Lebanese dish, and here at Jeru they are still lovely cubes of crispy deliciousness, but without the strong spiciness.

I recommend you keep some room after the first two courses for dessert, as although there are only three choices, they are all so tempting and innovative. There is a comfortingly sweet Pistachio Baklava Cheesecake with cherry ice cream, and a Salted Caramel Bombe Alaska with vanilla ice cream, which tastes as good as it sounds, or the totally moreish Chocolate and Apricot Slice, which combines light, but intense chocolate mousse hiding little chocolate crunchy bits, with a light sponge and a tangy apricot gel.

Attention to detail could easily be Jeru’s motto, as from the moment you walk through its door to the moment you leave, nothing is left to chance. The service is friendly, attentive and unobtrusive, the décor authentic and stylish, and the food is delicious, and once visited you will remember it for a long time.

www.jeru.co.uk

creamy

The Ox Clapham

50 Clapham High St, London, SW4 7UL Telephone: 020 7846 7151

The UK is renown throughout the world for its public houses, (colloquially known as pubs), and for the last few years, these public houses have added a new notch to their bow with many offering really fine food that has resulted in a new word entering into the Oxford English dictionary to describe these public houses, namely the Gastropub.

A gastropub is a pub that provides a gastronomic experience, and one of the newest offerings is The Ox on Clapham High Street which only opened its doors a few months ago.

Clapham has crept up as a hip and happening place to be over the last few years and now boasts a large number of places to eat and drink, so any newcomer has to be on the top of their game, and The Ox is showing all the qualities needed to survive in this ultra-competitive market.

The food at The Ox is an eclectic mix of classic British fare with some Asian accents, and highlights the seasonal produce available, keeping the menu current and fresh.

The décor is an interesting mix of old and new and bucks the trend in Clapham for ‘minimalistic modern’, which is clever, as it is nice to feel warm and cosy whilst enjoying a hearty meal. The wood panelling and vintage furniture gives the restaurant space a more classic feel, but the bar area is more modern, and there is also a snug, a mezzanine restaurant, and a roof top terrace for when the weather is a little kinder, so something for everyone at any time of the day.

The food is not your standard fare, with starters including a Black Pudding Scotch Egg (£8) and a Braised Lamb Neck (£13), but we opted for the Scallops (£15) and an Ox Cheek Toastie (£9). The scallops were large and meaty with a clean pea purée and two deep fried fish croquettes, but the toastie was the star. The contrast between the tender, rich and flavoursome ox cheek and the crunchy

toasted bread, makes every mouthful a joy, and I will be trying to re-create this at home, but suspect I won’t be able to match the flavours regardless how hard I try!

For mains there is a large selection of high quality steaks, all reared on the pub owners’ own farm in Melrose on the Scottish borders, but if you want a classic pub dish, you have to choose a pie, and what better pie to choose than a Beef Bourguignon one? - (£21). Beef Bourguignon is a wonderfully rich French stew packed with flavour bursting from the tender beef braised in red wine along with onions and bacon, and it is hard to believe how you can make that even tastier. But now I know. That’s right, put it in a pie covered in a light buttery pastry! The other English favourite on the menu is a burger, and so our other choice was the Smashed Burger (£20). For those unsure what the difference is between a burger and a smashed burger, the smashed burger is pretty much exactly what it sounds like, a loosely packed ball of ground beef that’s been placed on a hot pan or grill and then pressed firmly into a thin patty with a spatula or a cast iron press. The burger is usually pressed down onto the very hot cooking surface for at least 10 seconds to get a proper sear and that makes them much more flavoursome due to the Maillard reaction (I will leave you to look this process up for yourselves!). The pie comes with triple cooked chips and the burger with skinny fries which are lovely and crisp.

Desserts are a ‘whose who’ of English classics, and my recommendation here is the Sticky Toffee Pudding with a truly moreish stout toffee sauce, for which you do need to ask for extra, as it is that good!

As a pub there is a wide range of drinks including well priced wines, cocktails and a wide selection of craft beers and draft lagers.

The Ox is a great place to enjoy a reasonably priced meal with friends and family, and I look forward to returning to enjoy the rooftop bar once the weather picks up. www.theoxclapham.com

As featured in “The Crown”, the award winning Wadhurst Castle is a beautiful event venue located on the border of Kent and Sussex, making it easily accessible by plane, train and road from London and the South East.

The castle is nestled in magnificent gardens, and makes a warm and welcoming setting, ideal for both intimate and extravagant weddings, receptions and celebrations.

The light and airy Carriage Barn is perfect for corporate meetings, presentations, away days and client hospitality.

Our cottage and a new woodland lodge provide convenient accommodation on the 140 acre estate.

The friendly, professional events team is on hand – contact us for further information and to discuss your plans: www.wadhurstcastle.co.uk

E: info@wadhurstcastle.co.uk

T: 01892 784262

Wadhurst Castle - A British gem with American family connections

TAXING ISSUES

The following is designed to provide general tax information for Americans contemplating a move to the United Kingdom and does not constitute legal advice.

Americans who relocate to the United Kingdom encounter an income tax system with many similarities to the one they have grown to know and loathe in the United States. Continued US tax obligations, combined with new tax responsibilities in the United Kingdom, create a landscape characterised by both opportunities and pitfalls.

Importantly, dramatic tax reform has recently taken shape in the United Kingdom increasing capital gains taxes, eliminating the remittance basis system for non-domiciled individuals, and making sweeping changes to the inheritance tax framework. The broad changes will impact decision-making for newly minted American Expats in the United Kingdom as well as those who have spent many years abroad. The new rules, which will largely take effect at the outset of the 2025/26 tax year next April, rewrite longstanding tax planning strategies that had allowed Americans to spend considerable time in the UK without exposing themselves to inheritance tax and income and gains taxes on non-UK investments.

The complicated regime created a sound pathway for those who otherwise would not have been able to take advantage of an employment or personal opportunity in the United Kingdom on account of the impact it would have had on US family estate planning. Nevertheless, the former system would have been largely irrelevant for American Expats moving to the United Kingdom for a work assignment without considerable US investments as the administrative burden would often outweigh the tax savings.

For Americans already living in the United Kingdom, options to address the changes to the remittance-basis and inheritance tax system will depend largely on individual circumstances; however, exposure to UK inheritance tax on worldwide assets is on the horizon. While the new legislation does create transition rules that are worth analysing, broad retroactive relief is not offered. Those who have previously established a plan to minimise UK inheritance tax will need to consult their tax advisors to determine how these changes will impact their estate. The impact of these tax changes on Americans currently residing in the United Kingdom is beyond the scope of this article.

1. Elimination Of Remittance Basis Rules And Creation Of Foreign Income And Gains Regime

Similar to taxation policy in the United States,

UK tax residents will generally owe tax to Her Majesty’s Revenue and Customs (HMRC) on worldwide income. But unlike the US system, many taxpayers do not need to file an annual tax return (known as a “Self-Assessment”) with tax responsibilities being largely satisfied through withholdings. For example, an individual earning UK wages as their only source of income would not need to file a tax return unless earnings for the tax year ending April 5th were greater than £100,000.

For Americans relocating to the United Kingdom, the complicated remittance basis system briefly described above has been replaced by a four-year Foreign Income and Gains (FIG) regime that will take effect on April 6, 2025.

Unlike the remittance-basis system, the FIG regime exempts non-UK capital gains and investment income for the first four years of presence, irrespective of whether the proceeds are transferred to, or spent in, the United Kingdom. An annual claim will be required to claim FIG relief and the personal allowance and other tax-free allowances are limited. Eligibility requires only a ten-year period of nonresidence in the United Kingdom so would potentially be available to UK nationals returning to the United Kingdom after an extended period abroad as well.

Additionally, while the new FIG rules are focused on foreign investment income, the regime is now closely coordinated with the Overseas Workday Relief (OWR) programme. This programme will allow Taxpayers electing FIG to exclude a limited amount of earnings attributable to non-UK workdays from UK income tax. Eligibility requirements and process have been relaxed to the point that many Americans who spend time working back stateside but would have been administratively prohibited from taking advantage of the former system, can now reduce overall tax exposure during their first four years of UK residency.

With more American Expats being in a position to avail themselves to the new FIG tax regime in the UK, timing residency will become an important part of inbound tax planning. Years of presence where residency is not established may still count against the four-year FIG window.

Irrespective of UK status and filing obligations, US citizenship status will require that annual tax returns and foreign bank account reports continue to be filed back home. Because of these continued US tax obligations, many provisions are in place to eliminate exposure to double taxation for an American living in the UK, but cracks in the foundation do exist.

2. Tax Rates

Outside of Taxpayers claiming FIG or OWR benefits, tax will generally be assessed in the United Kingdom at a rate higher than the corresponding rate that would be due on that same amount of income in the United States. Income from salaries or selfemployment, pensions, interest, and rental income will face a “basic” tax rate of 20% after the application of a personal allowance of (£12,570 in 2024/25). A “higher” tax rate of 40% applies to income in excess of £50,271 and an “additional higher” rate of 45% is applied to income over £125,140.

By comparison, the progressive tax system in the United States contains over twice as many rate bands and a top rate of 37%, which in 2024 does not kick in until total income reaches $609,350 ($731,200 for married taxpayers filing jointly). Americans who are resident in states with high rates of income tax, such as California, Hawaii, or New Jersey, will tack on an additional state tax charge and face rates closer to those encountered in the United Kingdom. But a permanent move from Texas, Florida, or another state with no personal income tax will always come with a hefty increase in the overall income tax bill.

3. Tax Incentives For Pensions And Investments

UK tax policy incentivives investment and offers a wide range of tax protection opportunities for UK resident taxpayers working to fund their retirement or just save for a rainy day. To offset the brutality of the rates described above, tax incentives on investment and retirement can be considerably more generous than those offered in the United States. But unless specifically provided for in the United States – United Kingdom Income Tax Treaty, American citizens will continue to pay US tax on their tax-protected UK income.

UK Individual Savings Accounts (ISAs). Participation in retirement savings schemes in the UK is largely protected by this Treaty; however, the Individual Savings Account (ISA) designation will be disregarded for US tax purposes as the accounts do not qualify as retirement plans. ISAs create opportunities for UK taxpayers to make limited annual contributions to tax-free investment accounts that can be withdrawn at any point, irrespective of age. ISA income remains fully taxable in the United States and retains its underlying character (i.e., dividends, interest, capital gains, or PFIC income!).

Tax Incentives for Investment Income. In the United Kingdom, annual tax-free allowances on different sources of investment earnings have been steadily reduced over the

past few years. For 2024/25, tax free allowances are offered for dividends (£500) and capital gains (£3,000); half of what was available in the prior tax year. A £1,000 allowance is also provided for interest, which can be as much as £5,000 for individuals with taxable incomes of less than £17,570. The allowance for interest is reduced to £500 for higher rate taxpayers and eliminated at the additional higher rate.

Rates on dividend income have also been increased in recent years. Basic rate taxpayers pay a tax rate of 8.75% on dividend income, which is increased to 33.75% for higher rate taxpayers, and 39.35% for taxpayers in the additional higher rate. For capital gains, basic rate taxpayers pay a 10% rate on the sale of assets other than residential property which is taxed at a rate of 18%. Higher and additional higher rate taxpayers will pay capital gains rates of 25%/28%. The capital gains rate on non-residential property assets was recently increased from 20% as part of the new tax legislation.

On the US side, American taxpayers benefit from a 0% tax rate on long-term capital gains and certain dividends while in the 10% and 12% tax brackets and pay a rate of 15% thereafter. The rate then jumps to 20% once taxpayers reach $518,900 in income ($583,750 for MFJ) (2024). No corresponding allowances are available, meaning US tax could potentially be due on tax-protected UK income.

Further complicating matters, outside of the interest allowance in the United Kingdom, Americans will generally face UK tax on tax-free interest income from certain US government bonds and obligations. Health and education savings plans in the United States can also carry unintended UK tax consequences.

Mutual Funds and Unit Trusts. Despite the tax incentives for investment income in both countries, mutual fund investments are problematic for Americans on both sides of the pond. Mutual fund investments in the United Kingdom will be subject to taxation under the Passive Foreign Investment Company (PFIC) rules, whereby gains and certain irregular distributions are taxed at the highest marginal rate in the US with additional interest charges accruing over the holding period. The result is that the cost of compliance on the US side and underlying tax obligations have the potential to largely undermine investment objectives.

US mutual funds can also be inefficient for Americans who are tax resident in the United Kingdom and not using remittance basis. Like the PFIC rules in the United States, the United Kingdom taxes gains from certain non-UK mutual funds and unit trusts at income tax, rather than capital gains, rates. Fortunately, the same punitive rate and interest charges assessed in the United States under the PFIC guidelines do not apply.

Net Investment Income Tax (NIIT). This 3.8% tax is assessed in the United States against the investment earnings of Americans with income over $200,000 ($250,000 if

MFJ and $125,000 if MFS). Even when the investment income is UK source and more than sufficient foreign tax credits are available, as it is classified as a “Medicare” tax, the IRS maintains that is not part of the foreign tax credit calculations and cannot be reduced by UK income tax paid. Recent court cases have challenged this conclusion, and Taxpayers may have an argument to pursue a foreign tax credit under the terms of a United States Income Tax Treaty. This outcome is actively challenged by the United States and given the uncertainty surrounding this issue, impacted Taxpayers should consult their tax advisors.

Retirement Savings. Opportunities to save for retirement start to form the silver lining of the landscape. Provisions in the Treaty provide protection from current taxation of plan-level earnings in qualifying retirement arrangements in both countries. Moreover, a unique provision protects same country rollovers and post-retirement Roth distributions from taxation in both countries. With retirement savings strategies being the main area where the stars align for American expats in the United Kingdom, coming up with a plan to optimise participation with your financial advisor may be a good idea.

Naturally, additional considerations will come into play when thinking about UK pension participation from a US tax perspective. First, in the United States, retirement funds can be accessed before age 59 ½ by paying an additional 10% tax on the taxable portion of the distribution. In the UK, there is no similar mechanism to access your pension pot before age 55 without considerable cost and unfavorable tax ramifications.

Complicating matters, the new UK tax rules have now brought retirement and pension schemes within the scope of the UK inheritance tax regime, which will add an additional layer to future retirement planning for Americans working in the United Kingdom. With the continuation of US tax policy that has led to only a small amount of ultra-high net worth families facing estate or transfer tax obligations, the variance between the $13.99 million (2025) estate tax exemption offered in the US and the £325,000 UK inheritance tax exemption continues to widen.

Furthermore, UK pensions will be reportable as foreign assets for purposes of US FinCEN and FATCA filings. The reporting is purely informational in nature, but Americans who leave behind retirement accounts in the United Kingdom will need to make sure they understand what ongoing reporting will be required of them even after a move back stateside.

4. Home Ownership

Keeping up with the momentum of the retirement savings alignment, ownership of a personal home is heavily incentivised in both countries with broader tax savings available in the United Kingdom. For US purposes, a taxpayer can exclude up to $250,000 of gain

from the sale of a home that he or she has owned and used as a principal residence for two of the prior five years. This is doubled to $500,000 for married taxpayers filing jointly.

The tax exemption functions quite differently in the UK where periods of usage as a main home can create a partial tax exclusion in the future, even when the property has not been used as a main home for an extended period. Furthermore, no cap is placed on the maximum amount that can be excluded from tax in the UK, meaning that gain from the sale of a property that has always been used as a main home in the UK will be fully tax protected irrespective of the amount of profit produced. Considerable capital gains could be generated from the sale of a main home that would be tax protected in the UK but taxed at capital gains rates with NIIT exposure in the United States, resulting in a sizeable check potentially being cut to Uncle Sam.

5. Child Tax Credits

Ending on a high note, filing US taxes can be a joyous occasion for Americans with children living in the United Kingdom. Since 2017, the income limitations for claiming the child tax credit have been increased to $200,000 for single taxpayers and $400,000 for married taxpayers filing jointly.

The way the tax credit ordering rules function on the US tax return allows for the foreign tax credit for UK tax to be applied first, fully offsetting the US liability and converting a portion of the child tax credit into an actual cash payment of up to $1,700 per child (2024). Americans with children who have been claiming the foreign earned income exclusion on their tax returns may want to ensure they have not left money on the table.

Conclusion

In summary, double taxation can generally be planned against despite the differences between the tax systems. Unfortunately, tax incentives in one country may be largely eliminated by limitations of the other. As a rule of thumb, the tax policy you will need to be concerned with is the more unfavourable between the two countries under the circumstances. American expats experience the best of both worlds in many ways but do face the worst of both on the tax front.

Roland A. Sabates, Expat Legal Services Group

Expat Legal Services Group offers unique legal services for American expatriates and foreign nationals with financial interests in the United States. Our firm serves the expat community in the areas of international tax, immigration law, and cross border business and estate planning leveraging a suite of modern technology solutions. Contact Expat Legal Services Group today at info@expatlegal.com or visit the website at www.expatlegal.com.

AMERICAN IN BRITAIN

We would like to invite you to our free

AMERICAN FINANCE & NETWORKING EVENT

on Monday 10th March 2025 at The Royal Automobile Club, Pall Mall, London

From 12pm - 3.30pm

Join us for us for an informative afternoon of financial advice and networking opportunities.

THE TOPICS THAT WILL BE COVERED ARE:

Important Tax Considerations for Americans in the UK

Presented by Roland Sabates, Expat Legal Group

The seminar will provide a general tax update for American Expats and outline key tax issues, including strategies to avoid double taxation, saving for retirement, home ownership, and starting a business.

An Update On The Global Investment Landscape And How To Structure Your Investments As Americans Living in Britain Presented by Jonathan Gold, London & Capital

This seminar will include a macroeconomic update, and will also cover the difficulties Americans in Britain face for managing their global investment portfolios and provide suggestions for how to structure these effectively.

This event is free of charge and is for Americans only.

Readers must pre-register for this event, so please email the names of those who would like to attend to helen@theamericanhour.com

We look forward to seeing you there.

SPONSORED BY:

WEALTH MANAGEMENT

Navigating the New US-UK Landscape

The fourth quarter of 2024 brought much needed clarity on the direction of travel for the UK and the US, with the delivery of Labour’s first Budget at the end of October and the US election reaching a definitive conclusion in fairly short order. Despite anyone’s feelings on the outcomes delivered, having some certainty about the changes to the existing non-dom tax regime and the increased likelihood for existing US tax legislation to be extended beyond 2025 allows US-UK individuals to begin to make more concrete plans as they move forward. Below we will outline the key areas for US-UK individuals to understand.

The UK Will Move To A Residence-Based Income Tax System From April 2025

From 6 April 2025, the pre-existing nondom tax regime in the UK will be replaced by a residence based tax system which essentially means that an individual’s domicile will no longer determine how tax will apply to UK residents. This will impact both non-domiciled individuals as well as formerly domiciled Brits who are looking to return to the UK.

All new arrivals to the UK from 6 April 2025, will be entitled to receive full tax relief on foreign income and gains (FIG) for the first four tax years that they are resident in the UK provided they have been a non-UK tax resident for the previous 10 years before arrival. All FIG, along with foreign capital earned during this period will be allowed to be brought onshore to the UK without an additional tax charge at any point in the future.

Any existing non-dom UK tax residents, who will have been tax resident for fewer than four tax years as of 6 April 2025, will be able to benefit from full relief until the end of their fourth tax year of residence.

Once individuals have been tax resident in the UK for more than four tax years, they will become subject to UK taxation on an arising (worldwide) basis, meaning that all FIG will be taxed annually in the UK, similar to other current UK domiciled or deemed domiciled individuals.

It should be noted that arising basis taxation on worldwide assets after four tax years of residence in the UK will extend to any trusts that are considered to be settlor-interested from April 2025. A settlor-interested trust is

one in which a settlor is currently UK resident and the settlor, their spouse, their children and/or grandchildren can benefit from the trust. For trusts where the settlor, their spouse, or minor children are beneficiaries, the settlor will be subject to UK taxes on the trust’s underlying income and gains while they remain UK residents. For trusts where the settlors adult children or grandchildren are the sole beneficiaries, only capital gains tax will apply on underlying realised capital gains on an arising basis.

For trusts where the settlors adult children or grandchildren are the sole beneficiaries, only capital gains tax will apply on underlying realised capital gains on an arising basis

Inheritance Tax (IHT) Will Also Shift To A Residence-Based

Test From April 2025

Under current rules, all non-dom individuals are subject to IHT on worldwide assets once they have been resident in the UK for more than 15 out of the last 20 years. Where an individual is a Brit returning to the UK, they are generally subject to IHT on worldwide assets in their second year of residence. However, IHT will also move to a residence-based system from April 2025. UK residents will fall within the scope of

IHT on worldwide assets once they have been resident in the UK for 10 out of the last 20 years. Individuals who meet this test will be considered ‘long-term resident’. Once individuals breach long-term residence, any future departure from the UK will not immediately relieve the IHT exposure. There will be a ‘tail’ for IHT purposes:

• Individuals who spend between 10 and 13 years in the UK will remain within the scope of UK IHT on worldwide assets for 3 tax years following their departure from the UK

• This tail then extends by one more year for every additional year spent in the UK prior to departure

• The maximum limit for the tail is 10 years, which will apply to anyone who has spent at least 20 years in the UK.

Existing settlor interested excluded property trusts settled before 30 October 2024, may come within the scope of the relevant property rules, meaning they will be subject to the ten-year anniversary charge of 6% once the settlor becomes a long-term resident in the UK, and equally be subject to an exit charge if the settlor later loses longterm resident status.

Additionally, any settlor interested trusts settled on or after 30 October 2024, that retain any reservation of benefit, may be in the scope of the relevant property rules and also remain includable in an individual’s personal estate at death should they remain long-term resident in the UK.

It should be noted that the change to the residence-based income tax and inheritance tax rules will be a particularly welcome update for formerly domiciled Brits looking to return to the UK after a long period of non-residence given that these changes will lengthen their transition period for income tax and IHT purposes materially.

Existing UK Residents May Be Able To Benefit From Some Transitional Arrangements

Given the scale of the upcoming changes, the government will offer two transitional arrangements to existing UK residents who previously claimed the remittance basis:

1. Non-UK capital assets owned as of 6 April 2025, will have the opportunity to

be ‘rebased’ to their market value as of 5 April 2017 should the asset have been owned on the rebasing date. Individuals must never have been UK domiciled or deemed UK domiciled to be eligible for this rebasing opportunity.

2. Any untaxed FIG earned prior to 6 April 2025 will have the opportunity for three year period to be remitted at a reduced rate of tax once remittance basis taxation has ended under an arrangement called Temporary Repatriation Facility (TRF). With the TRF, FIG can be ‘designated’ or remitted into the UK and taxed at a flat 12% tax rate for tax years 2025/26 and 2026/27 (with the rate then increasing to 15% for tax year 2027/28). Any remittances that take place after tax year 2027/28 will be remitted under the current remittance rules at normal tax rates. The opportunity to take advantage of TRF extends to offshore entities such as trusts, and will allow UK resident individuals who receive distributions from offshore entities during this three year window where the distribution relates to FIG earned prior to 6 April 2025 to benefit from this reduced TRF tax rate.

The intention behind these transitional arrangements is to allow individuals to free up additional offshore capital to be able to use for spending and investment in the UK going forward.

Alongside UK Changes, The US Estate Tax Exclusion

Currently Remains Set To Sunset At The End Of 2025 (For Now)

The 2025 US Lifetime Gift and Estate Tax Exclusion sits at $13.99 million. However, the legislation that governs this tax allowance is scheduled to only remain in effect for the remainder of the calendar year. If the legislation is not extended, the applicable exclusion will likely sit at an estimated $7 million in 2026 and beyond.

For many US people with large estates, 2025 is a year that individuals need to give proper thought to making lifetime gifts to take advantage of the higher exclusions currently available. Given the results of the US election, it now seems more likely than not that the current thresholds will be extended (or made permanent should enough bi-partisan support be garnered) but there is no guarantee until we actually see the legislation passed. So, this remains an area for individuals to pay attention to and begin thinking about how best to take advantage of the current exemptions that are in place. It becomes even more important for the US-UK

individual who is looking for ways to optimise their estate and gift plans in both jurisdictions. While the UK made some tweaks to future reliefs available for IHT purposes, no changes have been made (yet) to the lifetime gifting rules. This leaves open an opportunity to maximise the more generous lifetime gifting rules in the UK, while working within the currently higher lifetime exclusions for US purposes. It may still benefit US persons in the UK to accelerate gifting intentions in case the UK does later decide to introduce limitations on the lifetime gifting rules which could make it more difficult to access and fully take advantage of the higher US thresholds should they remain going forward.

Much of 2024 was spent speculating and anticipating what the future may hold post the UK Budget and US election results. Now that there is more visibility on both fronts, US-UK individuals should take the opportunity to fully understand the new landscape and speak to your tax advisor and wealth manager to consider the application of these rules as they relate to you, and think about how best to optimise your asset structuring going forward.

Reference: Pioneers of US-UK Wealth Management –MASECO (masecoprivatewealth.com)

Further information please contact Andrea Solana: andrea.solana@masecopw.com

The Legal Stuff

This document may not be forwarded, copied or distributed without our prior consent. This document has been prepared by MASECO LLP for information purposes only and does not constitute investment, tax or any other type of advice and should not be construed as such. The information contained herein is subject to copyright with all rights reserved.

The views expressed herein do not necessarily reflect the views of MASECO as a whole or any part thereof. All investments involve risk and may lose value. The value of your investment can go down depending upon market conditions and you may not get back the original amount invested. Your capital is always at risk. This article does not take into account the specific goals or requirements of individuals and is not intended to be, nor should be construed as, investment or tax advice. Information contained in this article is based on MASECO’s understanding of current tax law and legislation which is subject to change. MASECO Private Wealth is not a tax specialist. Your ability to benefit from any of the tax mitigation planning mentioned in this

article will depend on your personal circumstances. The levels, and bases, of tax relief is subject to change. You should carefully consider the suitability of any strategies along with your financial situation prior to making any decisions on an appropriate strategy. We strongly recommend that every client seeks their own tax advice prior to acting on any of the tax mitigation opportunities described in this article. MASECO LLP is not a tax adviser and we recommend clients consult their professional tax adviser regarding the tax consequences of any financial planning or investment strategy.

MASECO LLP (trading as MASECO Private Wealth and MASECO Institutional) is established as a limited liability partnership under the laws of England and Wales (Companies House No. OC337650) and has its registered office at The Kodak, 11 Keeley Street, London WC2B 4BA. The individual partners are Mr J E Matthews, Mr J R D Sellon, Mr A Benson, Mr D R B Dorman, Mr H Q A Findlater, Mr T Flonaes, Mr E A Howison and Ms A L Solana. For your protection and for training purposes, calls are usually recorded.

MASECO LLP is authorised and regulated by the Financial Conduct Authority for the conduct of investment business in the UK and is registered with the US Securities and Exchange Commission as a Registered Investment Advisor.

BUYING PROPERTY IN EUROPE Why Now Is The Perfect Time For Americans To Buy Property In Europe

For many Americans, owning property in Europe is a dream that feels out of reach. However, in 2024, a combination of economic trends, favourable financial conditions, and evolving global lifestyles make this an opportune moment to turn that dream into reality. From lower mortgage rates in certain European countries to the strengthening of the US dollar, Europe has become an increasingly attractive destination for American buyers. Here’s why you should consider investing in European property today.

1. Mortgage Rates In Europe Are Half Those In The US

One of the most compelling reasons for Americans to buy property in Europe is the significant difference in mortgage rates. In countries like Spain and Portugal, mortgage rates in 2024 were nearly half of those in the United States. For example, while US mortgage rates hovered around 7-8%, some European countries offered rates as low as 3.5-4%. This disparity can make a substantial difference in affordability, especially for those financing a property purchase.

2. European Banks Are More Open To NonResident Borrowers

Historically, obtaining a mortgage in Europe as a non-resident was a complicated process, often requiring extensive documentation and local connections. However, European banks have become more welcoming to international buyers. In 2024, non-resident mortgages accounted for approximately 20% of total mortgages in Spain, equating to €13 billion. This openness reflects a broader recognition of the value that international property buyers bring to local markets.

3. Favourable Currency Exchange Rates

The strength of the US dollar against the euro and British pound has given American

buyers unprecedented purchasing power in Europe. Over the past four years, from November 2020 to November 2024, the US dollar (USD) has appreciated against the euro (EUR). In November 2020, the exchange rate was approximately 1 USD = 0.84 EUR. By November 2024, it had strengthened to about 1 USD = 0.95 EUR. This change represents an appreciation of approximately 13.1% in the value of the USD relative to the EUR over this period.

The strength of the US dollar against the euro and British pound has given American buyers unprecedented purchasing power in Europe

4. House Prices In Europe Are More Affordable

When compared to major US cities, house prices in Europe remain remarkably attractive. While the median home price in the US surpassed $400,000 in 2024, properties in prime European locations

like Spain, Portugal, and Greece are often available at a fraction of that cost. For instance, in Spain, beachfront apartments can be found for as little as €200,000, and charming countryside villas in Portugal are priced well under €300,000. This affordability opens doors for Americans seeking second homes, investment properties, or permanent residences abroad.

5. The Allure Of An International Lifestyle

Post-COVID trends have reshaped the way Americans think about living and working. With the rise of remote work, more individuals are embracing the opportunity to live internationally, often in picturesque European destinations. Beyond the financial benefits, Europe offers cultural richness, high-quality healthcare, and a slower pace of life that appeals to those looking to improve their quality of life. Countries like Spain and Portugal are particularly popular among retirees and remote workers due to their pleasant climates and affordable living costs.

Navigating The Challenges Of Buying Property Abroad

While the opportunities are clear, buying property in Europe comes with its complexities, especially for international buyers. Differences in credit systems, legal requirements, and language barriers can make the process daunting. For example:

• Credit Scoring Differences: American credit histories are not always recognised by European lenders, requiring borrowers to re-establish their financial credentials abroad

• Higher Down Payment Requirements: Non-residents often need to provide larger down payments, typically 30-40% of the property value

• Legal and Administrative Challenges: Navigating foreign legal systems and mortgage contracts - often in a different language - can be overwhelming.

How Fintechs Simplified The Process For Americans

This is where fintech platforms like us come in, making the process of securing a mortgage abroad significantly easier. We revolutionised cross-border property financing with our Finance Passport™, a tool that allows users to build their financial profile once and use it to apply for mortgages across multiple countries. Here’s how it works:

1. Free Eligibility Check: Users can determine if they qualify for financing at no cost.

2. Streamlined Application Process: Eligible users create an account, select their desired country, and compare mortgage offers from local lenders in a matter of clicks.

3. Dedicated Support: Each user is assigned a mortgage advisor to guide them through the process.

4. Fast Approvals: With the right documentation, borrowers can secure a mortgage within days, avoiding the traditional administrative bottlenecks. We (Upscore) currently cover nine countries, including popular destinations like Spain,

Portugal, Italy, and France. These countries were chosen not only for their appeal to international buyers, but also for their robust mortgage markets and growing openness to non-resident borrowers.

Beyond Mortgages: Comprehensive Property Solutions

We go beyond mortgages, offering additional services to streamline property ownership:

• Renovation Financing: Access funding to renovate or improve your property

• Property Management Tools: Simplify rental management and housekeeping through the Upscore platform

• Utility and Bill Consolidation: Centralise property-related expenses, making it easier to manage your investment. This all-in-one approach makes Upscore a valuable tool for Americans looking to buy and manage property in Europe.

Why The Time Is Now

Between historically low mortgage rates, favourable exchange rates, and increasing accessibility for non-resident buyers, there has never been a better time for Americans to invest in European property.

Whether you’re looking for a second home, an investment property, or a permanent residence, Europe offers a unique blend of affordability, lifestyle, and opportunity. We are here to make the process seamless, empowering Americans to navigate the complexities of international property ownership with ease. With our Finance Passport™ and growing suite of services, we are paving the way for a more connected and accessible global property market.

Take The First Step Today

Explore Upscore to see how you can secure your dream property in Europe and take advantage of these unprecedented opportunities.

Tom Colvin E: tom@upscoreapp.com

Website www.upscoreapp.com

Founded in 2023, Upscore Ltd is a UK-based credit brokering platform with global reach, founded by British nationals Marcelo Barreneche and Thomas Colvin. Through its Finance Passport™, it enables international mortgage applications using home-country income and credit history.

TRAVEL

Marbella, Featuring The Mett Hotel

When you are thinking of an all-year-round destination to visit from the UK there is one that may not, but should be, in your thoughts, and that is Marbella in the Southern part of Spain.

Marbella is a city between Malaga and the Strait of Gibraltar, and although it is part of the Costa Del Sol, there is so much more to it than bars and nightclubs that its neighbour Malaga is famed for.

To reach Marbella, you can fly into Malaga or alternatively into Gibraltar, both just under a three hour flight from London (although there are many flights from other UK cities), and from Malaga’s airport you drive along the coast to the chic town of Marbella which has hints of its former Moorish occupation.

Marbella has the reputation as being the playground of the rich and famous, and it does have a classy and more luxurious feel than that of the other towns on the Costa Del Sol, as well as a rich history - plus the weather in Marbella is pleasant all year round. The colder months, being December to February, average 15C, rising to a much toastier 32C in August, but the temperature for most of the year is in the mid 20s with an

average of above 2,900 hours of sunshine annually, so whatever month you visit you won’t be disappointed, or cold.

For those thinking of visiting Marbella, here are a few suggestions as to what you can enjoy during a visit.

Marbella Old Town

Marbella’s Old Town, or ‘The Casco Antiguo’ as it is known in Spain, is a striking contrast to the flashy beach clubs and holiday resorts nearer to the coast, and is a charming place to enjoy an afternoon wandering through the cobbled streets and enjoying charming restaurants, quirky boutiques, and partaking in some seriously tasty churros. At the old town’s heart is the Plaza de los Naranjos, a Square housing the old town hall framed by orange trees, where you can soak up the spirit of the old town. My tip here is to enjoy the atmosphere, but if you want to have something to eat or drink I would go elsewhere, as the restaurants here are a little too touristy! Calle Ancha is one of the main streets lined with restaurants and boutique shops and is also one of the prettiest with its walls decorated with flowers and plants.

On this road you will also find a lovely Square called Plaza Santo Cristo, which is a perfect place to enjoy a cold drink and watch the world go by.

Puerto Banus

There is nowhere classier and more luxurious in Marbella than Puerto Banus, where you can rub shoulders with the wealthy yacht owners who hop off here whilst they do their luxury shopping in the designer boutiques which are plentiful here. The harbour is a wonderful place to people watch and party, or you can just wander around marvelling at the size and dazzling whiteness of the yachts docked here.

Beaches

Marbella is a mecca for beach lovers with a countless number to enjoy, 23 to be exact, and the majority of these have been awarded blue flags for their cleanliness, quality and preservation of the natural surroundings. The Bounty Beach and Playa de Rio Real are great choices near to the centre of Marbella, and my other suggestion is Playa de Alicate, a

long sandy beach full of bars and restaurants, and, although popular, doesn’t get as busy as some of the others.

Golf

The Costa Del Sol is renown throughout the world as one of the best places to play golf. This is not only because the weather is warm all-year-round year-round, it is also because there are a large number of quality golf courses with green fees for all budgets. Marbella has 34 of these golf courses in close proximity, with a mixture of parkland or links courses with stunning views of the area. They are immaculately maintained, and once visited you will keep coming back to play year on year, and if you want to you will be able to play a different course every time.

Gibraltar

This British Overseas Territory is a short drive away from Marbella, dominated by the Rock of Gibraltar, and became an important Naval Base as it controlled the narrow entrance and exit to the Mediterranean Sea via the Strait of Gibraltar. Ownership of this tiny territory has been contested by Spain, but a number of referenda have confirmed the residents currently want to stay British.

The Rock is the main attraction, along with the some say troublesome, others say playful, monkeys that live there. The monkeys are actually Barbary macaques, and although they are wild animals they are used to human contact, so they approach for food and have been known to sit on visitors’ shoulders, but please be aware that feeding them is now an offence punishable by a fine of £4000. Their other claim to fame is the rumour that when they leave Gibraltar the British will leave as well!

Ronda

Probably the most spectacular place to visit when you are at Marbella is Ronda. This is a picturesque town heaped in history and situated in the mountains, an hour’s drive from Marbella. The town perches on the cliff-side of the Tajo Gorge, and the amazing Puente Nuevo Bridge that spans it. It looks amazing in photos, but unusually it looks even more impressive when you visit in person. Ronda is an old Moorish town with fortified walls surrounding the town, and even though it is so high up, the Moors still managed to access water from the river below by digging a secret tunnel stretching almost 300ft down. Ronda is also the birth place of Modern Bullfighting, and although I am not a fan of bullfighting, visiting one of the oldest bullrings in Spain, as well as the bullfighting museum is a fascinating history lesson of this controversial ‘sport’.

Ronda is truly spectacular, giving visitors jaw-dropping views from every angle, as well as giving you the feeling that you are floating on air.

There are many hotels and apartments to choose from when staying in Marbella, but my suggestion is the Mett Marbella- Estapona, which is perfectly situated near enough to Marbella’s centre to visit easily, but far enough away to have a relaxing and untroubled vacation. The 5-Star Mett resort has 249 elegant guest rooms and suites, with many having views over the Mediterranean Sea and/or the heated pool. The hotel is situated right on a quiet sandy beach, and provides its guests with wonderfully comfortable padded sun loungers to enjoy the peace and quiet where you can listen to the lapping crystal blue sea.

The hotel has recently been refurbished, and the décor is stylish and high end from the moment you enter the lobby and general areas to when you enter your room, and the hotel takes its inspiration from Andalusian vibes creating cosy, but exceptional appointed spaces to enjoy your holiday.

A welcome drink greets you at your check-in, and you are swiftly escorted to your room to start enjoying your holiday. In between enjoying all my recommendations above, do take time to experience the luxury the hotel offers, with its extensive fitness options including one of the best equipped gym and

fitness areas I have seen, the beautiful heated pool, and the MOI Spa where skilled therapists provide soothing treatments.

For those looking for a little more luxury, The Mett offers the ultimate, with guests able to book a suite which gives you breathtaking views and the soothing sounds of the waves as you wake up in the morning, along with all the mod cons you would expect from a 5-Star hotel. These rooms have either an extensive terrace or a private plunge pool, as well as a lounge, and vast exceptionally comfortable beds with crisp luxury bedding, and within the large bathroom the shower room had the largest pizza shaped shower head I have ever seen!

At the Mett it isn’t just the facilities that are exceptional, it is also the service and dining options. Staff are welcoming and attentive ensuring all your needs are catered for quickly and efficiently, and because they are so friendly it is like a home from home.

Although there are many dining options available outside the hotel, the Mett offers its guest three different, but equal quality experiences.

The Azure Beach experience has arrived in Spain from the heart of Dubai, and provides a

wide range of tempting snacks by the pool or on the beach, including fresh Sushi, Salmon Teriyaki as well as a Club Sandwich, Mini Burgers and a wide range of Salads.

Guests who prefer something a little different than Azure Beach for lunch can visit Atmos, which has a relaxing Greek whitewashed vibe providing the best Greek cuisine, with fresh fish and seafood alongside all those Greek favourites.

In the evenings, guests can also experience fine Italian food at Isola. The restaurant is chic and stylish, and is designed in such a way, that it flows from inside to out, allowing diners to either eat al fresco or inside, and again the menu provides a wide range of classic Italian favourites, all with a modern twist.

Marbella offers so much more than people think and is a great place to base yourself, at any time of the year, to visit the region or just have a relaxing rest, as it has something for everyone, and to add that extra icing to the cake treat yourself to a stay at The Mett. You won’t regret it, as it will make your holiday just that little bit more special.

For further information please visit: www.metthotelsandresorts/marbella

RENUNCIATION OF US CITIZENSHIP Process And Things To Consider Before Giving Up Your US Passport

In the past decade or so, interest in renunciation of US citizenship (also called “expatriation”) has increased. This is thanks in part to several high-profile cases, such as that of former Prime Minister Boris Johnson, who famously gave up his US citizenship around 2017, ahead of moving into Downing Street. Mr. Johnson had made several public comments regarding his anger over the unusual American taxing regime.

Why people wish to give up their citizenship varies, of course. There can be a multitude of personal reasons why someone might do this - being tired of renewing 2 sets of passports, or feeling the US is no longer their main home for example. But it is no secret that many people also feel there are financial burdens associated with Uncle Sam. US citizens and green card holders are subject to tax on their worldwide income. Often this means they end up double-taxed on things like capital gains, including where the value has increased on the sale of a nonprimary residence. With the introduction of FATCA, paperwork has increased further and reporting burdens imposed on financial institutions have meant that in some cases investment brokers and banks will refuse to do business with a US citizen. The reasons may add up, leaving a person feeling their citizenship is an impediment to living life the way they wish.

The process for relinquishing your US citizenship takes anywhere from 3 months to over a year, depending upon which US Embassy or Consulate you apply through. All locations require you to provide proof that you have citizenship from a second country - they will not approve your application if doing so would make you stateless. All locations charge the same application fee, which currently stands at $2,350 USD - much higher than other US immigration application fees - and all locations require you to attend an in-person appointment to formally renounce. However, each location varies a little in the process they require you to go through.

In the UK, London and Belfast are the 2 locations where you can expatriate. They both require only one interview. The

downside of staying in the UK to do this is that both of these locations currently have very long wait times - from 9 months to over a year. There are many US Embassies and Consulates around the world, however, and a good number of these will agree to accommodate your request for an appointment, even if you do not live locally. Malta, for example, will accept UK-resident individuals for these appointments, and currently the wait for an appointment hovers around 3 months from the initial contact. On the downside, Malta requires 2 interviews - an initial one over the phone, and a second one in-person. But the quicker processing time and the desirable location means there is the opportunity to catch a bit of sun, and kill 2 birds with one stone. It can be worth strategising with a professional to find the location that would suit your schedule best.

The in-person interview itself, wherever it takes place, tends to be quite short - only a matter of minutes. The Consular Officer will inspect your documents - other country’s passport, evidence of how your US citizenship was obtained and so on. They will form an impression of you to be sure that you are cognisant of the consequences of what you are doing, so you must be well prepared. You then swear or make a formal affirmation by reading a script off of a paper, and sign some forms. You must leave your US passport with them when you go. Your file is forwarded to a central US location for review and final approval over the following few months, but your Certificate of Loss of Nationality will be backdated to the date of your interview. Tax liability ends from this date.

Considerations to keep in mind are many. It is extremely important to understand that renunciation is an irrevocable act. Once completed, a person who has relinquished US citizenship will be treated the same by the US authorities as if they had never been American at all. A person with a UK passport, for example, would require ESTA authorisation for visa-free travel to the US as a tourist. They would be limited to stays of up to 90 days in the US on any one trip, and could be prevented from ever

travelling to the US again, should they commit certain criminal acts or run into trouble with US immigration authorities. They would not be able to work in the US without a work visa. Additionally, there is provision under US law to permanently exclude former US citizens who are found to have renounced for the purpose of avoiding US taxation - so it is crucial that you take advice, and communicate the other reasons you have for relinquishing. Finally, if a person who has renounced ever changes their mind, they will have to find a way to qualify for a green card first, and options are limited - many people would find they have no viable path back. Anyone considering this course of action must therefore be completely sure that it is what they want, and be careful to take professional advice before embarking on the loss of citizenship journey.

Deirdre (“Dee”) Ramanujam is licensed by the state of CA as an attorney. She began her career in San Francisco, working as corporate immigration counsel mostly to Silicon Valley tech firms. She is now a UK-based US immigration lawyer, and can be contacted at dee@dee-ar.com.

HOTEL REVIEW

The Relais Henley Hart St, Henley-on-Thames, Oxfordshire, RG9 2AR

The town of Henley is synonymous with the sport of rowing, and is the home of the world’s greatest Regatta. It is also home to the British rowing team which has become more and more well-known as Britain has continued to win lots of medals at the last few Olympic games.

However, Henley offers visitor so much more than this, regardless of the time of year you visit.

Henley has previously been voted one of the best places to live in the English countryside by The Times and The Telegraph, and it is not hard to see why.

Henley sits on the banks of the Thames just inside Oxfordshire, and can be reached easily by car from all over the UK, or by train from London Paddington, and it boasts many Georgian frontages and over 300 buildings

that have been designated as being of architectural or historic interest, including the Henley Bridge which is just opposite The Relais Henley where we were staying.

The Relais Henley probably has the best location in Henley, as it not only overlooks the river, it is also situated at the start of Henley’s main street right next to the picturesque St Mary’s Church. The hotel has undergone a significant renovation elevating what was the Old Red Lion Pub, into a Pride of Britain Hotel.

This old coaching inn has also hosted many well-known people including King Charles I (1632) and much, much later, Grace Kelly, which shows how long this building has been offering visitors bed and board, and as homage to this some of the rooms are now named after these illustrious

previous visitors. The only slight downside of this central location is that if you do drive there you will need to drop your bags off first, as there is no parking near the hotel and you will need to park at the railway station which is about a five minute walk away.

The hotel offers a wide selection of rooms, with Heritage rooms offering a little more history, boasting antiques and high beams that rub shoulders with modern furnishings, and some even have four poster beds, Courtyard rooms which are accessed via the courtyard and are more contemporary, or Riverside rooms which are on the first and second floor offering a gentle, cosy environment with uninterrupted views of the Thames. Our Riverside suite had a yachting feel to it, with white walls and striped carpets, a

comfortable L-shaped sofa in the one room, and a delightfully comfortable king-sized bed with crisp quality linens in the other, and a classic bathroom with a powerful power shower, large fluffy towels and very welcome underfloor heating which was perfect for all our needs.

If enjoying a serene walk along the Thames, or meandering in and out of the quirky shops that make up Henley town centre is not enough to occupy you, the hotel can arrange a number of activities including many country pursuits on dry land like clay pigeon shooting or horse riding, or a variety of more water based ones, enabling you to enjoy messing about on the river.

There are a number of lovely places to enjoy a drink or a light bite to eat at The Relais, including two cosy bars, The Clip and the Quarterdeck, and a spacious lounge. At the entrance of the hotel there is a quaint deli which tempts you with milky flat whites and freshly prepared cakes, salads and sandwiches. For those who visit in the summer, or when it is a little warmer, there is also a large courtyard dotted with tables, where dinners and drinkers can enjoy some sun, but as we visited in December that sun was unfortunately not in evidence!

The Relais’s restaurant is named after its chef, Dominic Chapman, who has worked in such illustrious restaurants as the Fat Duck, but here, rather than the exotic and experimental food of the Fat Duck, the food on offer is unapologetically British, using the best seasonable ingredients available. Starters include the terribly underrated

1970’s classic, Prawn Cocktail and a Chicken Liver Parfait with toasted brioche. The prawns were succulent and juicy sitting on a bed of crispy lettuce covered in classic tasty Marie rose sauce, and the parfait was rich and packed with flavour. Mains vary depending on the season, and the choice will not disappoint if you like British fare. When we visited, I tucked into tender, earthy venison, which is one of my favourite meats due to the depth it gets from the slightly gamey note.

The Relais Henley offers its guest something special, mixing ‘oldy worldly’ charm with the modern touches you would expect, in the heart of one of the more picturesque towns of the UK, and is the perfect place to base yourself as you explore the charms of Henley and its surroundings.

For further information, please call (0)1491 523288 or visit www.therelaishenley.com

TAKE FIVE ICEBREAKERS by Judith Schrut

Happy New Year and welcome to 2025! Is your New Year’s resolution “Out with the Old, in from the Cold”? If so, let us help you break the ice and turn up the heat with a host of toasty treats for this chilly season.

1. Dare To Dance

You may have heard of “the Strictly Effect”, named for Britain’s favourite and long-running TV dance fest, Strictly Come Dancing, but have you ever wondered why we humans get such pleasure from all things dance?

Recent studies show there are deepseated, scientific reasons behind our excitement at watching others in motion and being in motion ourselves. It turns out that rhythmic movement excites and rewards important parts of our brain that other things cannot reach. Adding music to the mix increases the effect, which may explain why watching others dance, or taking part ourselves, gives us a double dose of pleasure and food for the brain.

Whether you dare to dance or just wish to watch, you’ll find Britain’s 2025 dance scene packed with opportunities to indulge yourself and your loved ones in this healthful habit.

Thirty years ago, a young choreographer named Matthew Bourne turned the ballet world upside down with his unforgettable, groundbreaking all-male Swan Lake. It went on to become the most successful dance theatre show of all time. Now, Bourne and his everinnovative company, New Adventures, present a major revival with a handsome new generation of Swan Lake dancers. After opening in London, this sure-to-be-sensational production will tour 19 venues around the UK and Ireland.

Sadler’s Wells brings the world’s best dance to its four London stages, with a vibrant performing programme of ballet to Bollywood, tap to tango, and hip-hop to cutting-edge contemporary. In fact, there’s been dance and body-based entertainment on Sadler’s Wells original Islington site for over 300 years. Back in the 17th century, visitors to Sadler’s Wells might be entertained by jugglers, tumblers,

rope dancers, ballad singers, fighters, dancing dogs and, reputedly, a singing duck.

The coming season features neither dogs nor ducks but will have fabulous options for celebrating dance and the magic it brings. 2025 will be an especially exciting year as it sees the debut of Sadler’s Wells East, a sparkling new venue in Stratford’s Queen Elizabeth Olympic Park. The expansion means dance lovers can choose from 79 different shows across Sadler’s Wells Theatre, Sadler’s Wells East, Peacock Theatre and Lilian Baylis Studio, in addition to several productions travelling around the UK.

Sadler’s Wells East opens with the Dance Reflections Festival, a packed season of brilliant international companies including Trisha Brown Dance and Ballet National de Marseille. In early summer, Sadlers Wells Theatre welcomes back Matthew Bourne’s award-winning the Midnight Bell. Set in 1930s London, the Midnight Bell is a pub where members of its lonely-hearts club play out stories from their lives, loves and losses.

Rambert Dance’s spectacular Peaky Blinders: The Redemption of Thomas Shelby comes to Sadler’s Wells later in the year. Adapted for the stage by TV series’ creator Steven Knight, the piece follows the adventures and misadventures of the notorious Shelby family from the trenches of World War I Belgium to the shady underworld of postwar Birmingham.

English National Ballet (ENB) begins its 75th year with a spellbinding production of Giselle. Meanwhile, toddlers in tutus as well as seasoned dance lovers will be equally enchanted by My First Ballet: Swan Lake, a beautifully-staged joint production by

Matthew Bourne’s Swan Lake, Matthew Ball as ‘The Swan’ and ensemble, image credit Johan Persson

Rambert Dance Company in Peaky Blinders: The Redemption of Thomas Shelby, image credit Johan Persson

ENB and its prestigious Ballet School. The world’s most famous ballet is condensed into a charming show for children aged 3 and up, a perfect introduction to the joy of live ballet. It’s guaranteed to have young audiences crawling, leaping and twirling in the aisles by intermission.

If all those leaps and twirls give you the itch to get up and boogie, there are dance classes and workshops in halls, churches and community centres across the country welcoming you to have a go. Apart from all the aforementioned brain food, dancing is a wonderful way to warm up in winter as well as meet new people, keep fit and have tremendous fun.

English National Ballet and Sadlers Wells both offer ballet, hip-hop, jazz and other dance activities for children, adults and families. Top of the stops for folkdance lovers is Cecil Sharp House, the delightful North London headquarters of the English Folk Dance and Song Society (EFDSS) for the past 95 years. With its wide choice of classes, workshops and events in Balkan, Contra, Morris Dance, Ceilidhs, Barn Dancing and more, you’ll soon find yourself dancing around the world. Further information: sadlerswells.com new-adventures.net ballet.org.uk efdss.org

2. Art From The Heart

Great Britain is happy host to some of the world’s top museums and art galleries. With free entry, first class collections, splendid late night events, family activities, mouthwatering eatery-options and tempting gift shops, a winter’s outing to one of the UK’s 2,500 museums and galleries feels like the perfect way to cheat the chill and cut those frosty feelings down to size.

London’s premier gallery of European Art, the National Gallery, is home to must-see treasures by Rembrandt, Rubens, Monet, Canaletto, and many more. As part of its 200th birthday celebrations, the Gallery has been staging its first exhibition dedicated to the work of Vincent Van Gogh. Van Gogh: Poets and Lovers also marks the centenary of the Gallery’s acquisition of Sunflowers and Van Gogh’s Chair (1888), two of the artist’s most

famous pictures. By the time you are reading this, you might still catch the last few weeks of this remarkable show, although the Gallery’s birthday party continues through this coming year. Next up is Siena: The Rise of Painting, with rarely seen, influential and priceless paintings by great Italian artists of the 14th century, many painted with gold, reunited after having been scattered around the world for centuries.

The Royal Academy of Art is putting final touches on a colourful season of events to complement its blockbuster exhibition, Brasil! Brasil! The Birth of Modernism, opening late January. These include a night of Brazilian art and music with live performances and life drawing workshops on the theme of Carnival.

Everyone loves London’s big hitters, but don’t overlook the hundreds of small but perfectly formed museum gems inside and outside the capital. The Garden Museum is a wonderful example of London’s specialist little museums, atmospherically set in an abandoned medieval church near Lambeth Bridge. Here, you’ll find everything you’ve ever wanted to see about the many splendoured, very British love affair with gardens and gardening. There are displays of garden gnomes, seed catalogues, wellies and sheds, Dig for Victory certificates, dress insignia of the Royal Society of Free Gardeners and a fascinating assortment of historic garden tools. And, as you’d expect, there’s a welcoming tea room with garden views and tasty cakes. It’s current show, Lost Gardens of London, reveals the story of London’s most intriguing but forgotten gardens from the past 500 years.

The Wallace Collection is set in a stunning 18th century London house filled with exceptional paintings, arms, armour and antiques, in addition to an elegant courtyard tea room. This spring it’s holding a bold, unmissable exhibition featuring over 40 new works by Sir Grayson Perry. Grayson Perry: Delusions of Grandeur opens on the artist’s 65th birthday, displaying his ceramics, tapestries and collage alongside Wallace Collection masterpieces which have inspired him.

Hastings Contemporary sits smack on the Sussex seafront in a distinctive, award-winning building. Appropriately, the museum’s first exhibition of the year is titled

Undersea. It aims to explore the mysteries, myths and marine life lurking beneath the waves with a range of paintings, prints, drawings and sculptures by artists from different cultures and backgrounds.

Sainsbury Centre near Norwich is proud to call itself a ‘genre defying art museum’ with a world-class collection. It doesn’t shy away from important and hard-hitting contemporary themes and that applies to its 2025 special shows, which ask hard questions about drugs, murder and the ocean.

Scotland hosts some of Britain’s familyfriendliest museums. Edinburgh has several, including Dynamic Earth with its hands-on geology experience, the fascinating Museum of Childhood and the big daddy of Scottish museums, the National Museum of Scotland. In Glasgow’s futuristic looking Science Centre on the Clyde waterfront, you’ll find more than 300 hands-on exhibits, interactive workshops and live science shows, a planetarium, ubercool IMAX cinema and the Newton Flight Academy with its have-a-go flight simulators. Kelvingrove Gallery is a wonderland of art, arms and armour, wildlife and the natural world, a suspended Spitfire airplane and beloved giant, Sir Roger the Elephant. By the way, Glasgow will be the centre of national attention in 2025 as it celebrates its 850th anniversary. Stay tuned - we’ll bring you more on the city’s year-long party in the Summer edition of Take Five. Further information: nationalgallery.org.uk royalacademy.org.uk wallacecollection.org gardenmuseum.org.uk

3. Showtime: See It Live In 2025

British theatre burns bright any time of year, but has an especial glow in this chillier season. Whether your fires are best lit by toasty and traditional pantomime, steamy and serious drama or toe tapping, soul warming musicals, UK Theatreland has enough on show this winter to counter the iciest frost.

For one of the new year’s hottest tickets we’re betting our dollars and pence on The Devil Wears Prada, a world premiere musical starring gorgeous American in Britain Vanessa Williams, a talented supporting cast and a score from Elton John.

Left: Grayson Perry, ©Richard Ansett, shot exclusively for the Wallace Collection, London. Right: Grayson Perry, Untitled drawing, courtesy the artist and Victoria Miro.

Tarsila do Amaral, Lake, 1928, Collection of Hecilda and Sérgio Fadel, photo Jaime Acioli, ©Tarsila do Amaral S/A, currently on display at Brasil! Brasil! The Birth of Modernism, the Royal Academy of Arts, London

Jonathan Bailey as Richard II at the Bridge Theatre, photo by Jason Bell

Other upcoming West End treats are the all singing, all dancing Broadway transfer of the Great Gatsby, adapted from F. Scott Fitzgerald’s classic novella and set in Roaring Twenties’ New York, and the debut of Hercules, the latest blockbuster musical from Walt Disney and likely hit for the entire family. Chekhov fans should queue up now for sureto-be-prized tickets for a star-studded The Seagull at the Barbican, with Cate Blanchett (Tarr, Elizabeth, Talented Mr Ripley), Tom Burke (Strike), Emma Corrin (the Crown) and Kodi Smit-McPhee (The Power of the Dog)

Over at the National Theatre are final performances of the astonishing Sharon D. Clarke and Ncuti Gatwa in Oscar Wilde’s Importance of Being Earnest and tickets for NT’s 2025 season. Highlights include the UK premiere of the great Stephen Sondheim’s final musical Here We Are, world premiere of Inter Alia with Rosamund Pike in her National Theatre debut, and a return of the award-winning musical London Road. Fans of Britain’s top public theatre will also be excited to see what incoming director Indhu Rubasingham will bring once she takes the helm from Rufus Norris this spring.

Bridgerton and Wicked heartthrob Jonathan Bailey plays Shakespeare’s doomed monarch in Nicholas Hytner’s highly-anticipated production of Richard II, opening soon at the Bridge Theatre. Richard is charismatic, eloquent and flamboyantly witty. And a disastrous King - dishonest, dangerous and politically incompetent. Contemporary echoes anyone?

It’s always worth remembering that London’s many off-West End venues offer a pleasure and quality match for a fraction of the price. Amongst the best of these is beautiful, historic and easy-priced Wilton’s Music Hall, a one-ofa-kind gem in the heart of East London. It’s the oldest Grand Music Hall in the world, splendidly restored, and hosts a year-round programme of great shows, guided tours and community events. Forthcoming highlights include Mozart’s glorious Magic Flute in English, a 90-minute whirlwind Hamlet with the singular Mark Lockyer playing all parts living and dead, and feel good performer Tom Carradine joyously leading audiences in his traditional Carradine’s Cockney Singalong

Mel Brooks’ outrageous, hilarious musical, The Producers, plays the Menier Chocolate Factory stage in a triumphant revival of the hit show. Elsewhere there’s a thrilling adaptation of

Bram Stoker’s Dracula at Lyric Hammersmith, while North London’s adventurous little Park Theatre gives us Farewell, Mr Hoffman, a darkly humorous and suspenseful drama set in Nazi-occupied Paris.

And you shouldn’t need to re-mortgage your home to pay for those golden ticketsyou’ll find substantial discounts to many West End and other shows at Leicester Square’s longstanding discount ticket booth or on websites like TKTS and todaytix.com. Fringe and off-West End bargains are available via offwestend.com. Some theatres also release cheap day tickets, usually available from the box office only.

Further information: nationaltheatre.org.uk

bridgetheatre.co.uk wiltons.org.uk

officiallondontheatre.com/tkts

4. Get Your Skates On

Whether you’re a champion figure skater, a rink regular or a nervous novice, you’ll be wowed by the UK’s fabulous, freezerific ice skating options.

Top alfresco skate sites in London include Battersea Power Station’s Glide, Hyde Park’s Winter Wonderland and Skate , Somerset House’s magnificently iced 18th century courtyard. Skate offers a range of coaching at its Skate School and Kids Skate Club as well as skating under the stars on Skate Lates live music nights. Or if you’d simply rather sit back and watch, there are cocktails and hot chocolate to be had in the warmth of Somerset House’s rinkside Skate Lounge.

You’ll find skating under cover at Canary Wharf’s Skate Dome, nestled beneath the soaring buildings of Canada Square’s financial giants and surrounded by twinkly lights, glamorous shops, bars and restaurants. Or be one of the first to slide and glide the capital’s newest rink, Brent Cross on Ice

Skaters outside of London have plenty of choice too. Bath on Ice boasts 1,000 square metres of winter wonderland against the backdrop of Georgian Bath, enjoy icy thrills and spills beneath the soaring domes of Cornwall’s Eden Project, or skate back in

time at Hampton Court, Henry VIII’s former riverside palace, Brighton Ice Rink, uniquely powered by green energy, offers skaters an illuminated light show and a dazzling Royal Pavilion setting. In Scotland, you can skatestroll up and down Edinburgh’s George Street , gliding through tree-lined paths glittering with fairy lights. Most of these venues have skate aids available for little ones in the form of adorable childsize polar bears and penguins.

If you prefer snow over ice, head to Milton Keynes , Bedfordshire or Castleford , Yorkshire where you’ll find SnoZone Whatever the weather outside, there’s skiing and snowboarding in real snow inside! There’s a choice of snowbound activities for all, including lessons for beginners and up, a kids’ ski and snowboard academy, and laughter-inducing family sledging. Further information: somersethouse.org.uk bathonice.co.uk edwinterfest.com/whats-on/ice-skating snozoneuk.com

5. Soul Music

St James Piccadilly is just one jewel in the glittering crown of atmospheric London churches, halls and other venues offering free lunchtime concerts throughout the year and a warm refuge on a cold winter’s day. St James is a Sir Christopher Wren-designed church, famed for exquisite wood and marble carvings by 16th century carvemaster Grinling Gibbons, and celebrity past parishioners like poetpainter William Blake and author-abolitionist Ottabah Cugoano. Its large, airy space has acoustics ideal for both preaching and music

Join in the Jolly Carradine’s Cockney Singalong at Wiltons Music Hall, photo credit Matt Grayson

Edinburgh’s George Street Ice Rink, photo by Chris Scott

Skate at Somerset House, photo by Owen Harvey

and has long been a cherished concert venue. In addition to lunchtime concerts, it puts on loads of live music events including innovative jazz evenings.

St Brides Fleet Street has hosted superb Tuesday and Friday lunchtime concerts for over 30 years. If you can’t get to a concert in person, St Brides keeps a colourful collection of concerts on its You Tube channel.

St Mary Le Bow has witnessed over 1,000 years of London history. By tradition, only those born within the sound of its ‘Bow Bells’ can call themselves genuine Cockneys; the same bells ring loud and clear in the beloved Oranges and Lemons nursery rhyme. These days, Bow may be better known for weekly lunchtime organ recitals, the gourmet vegetarian restaurant in its ancient crypt and its notable American connections, including Captain John Smith, founder and first governor of colonial Jamestown and friend of Pocahontas.

Wednesday brings excellent lunchtime concerts to St George’s Church Hanover Square . Largely because of its location near the former US Embassy in Grosvenor Square, St George’s has many American associations. During World War II, many US servicemen, particularly those based in General Eisenhower’s headquarters near the Embassy, worshipped here. It’s a well-known venue for American weddings, a trend which started with Theodore (Teddy) Roosevelt,

26th US President. He married his childhood sweetheart here in 1886, after setting up residence in nearby Brown’s Hotel in order to meet then-residency requirements. Wednesdays and Thursdays are music days at legendary St Olave’s Hart Street. St Olave’s was one of the few medieval City churches to escape the Great Fire of London of 1666; unfortunately its interior only partially survived the heavy Nazi bombings of World War II. Its most notable parishioners were 17th century diarist Samuel Pepys and his wife, who lived nearby and are buried in the church’s nave.

Although no longer a place of worship, Cadogan Hall in Knightsbridge still has much to soothe the soul and revive the spirit. Originally a Christian Science church built in 1907’s grandiose Byzantine Revival style, for the past 20 years it’s enjoyed new life as an acclaimed venue for concerts and performances. Its early 2025 programme includes Swinging at the Cotton Club, Benny Goodman Orchestra’s renowned 1938 Carnegie Hall Concert, recreated and an evening with early music group, The Sixteen. Further afield, St Albans Cathedral has a rich tradition and a splendid setting for all kinds of music. You’ll also find top notch choral and early music at Keble College, Oxford and various colleges and churches in Cambridge Last, but certainly not least, London’s oldest church, the beautiful St Bartholomew

the Great, debuts an extraordinary new live music experience. In the Dark invites concert musicians to perform in total darkness to an audience wearing sleep masks, stripping away all visual distractions so we can experience how profoundly we can hear when our sight is removed. Music to be performed will remain secret until each concert. Further information: sjp.org.uk in-the-dark.com london-city-churches.org.uk

Take Five brings the best of British to Americans in Britain. Have we missed something you think our readers should know about this winter? Email Judith at judith0777@gmail.com.

The soaring voices of the Music Scholars, St James Piccadilly

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AMERICAN CLUBS’ NEWS

AWBS International Women’s Club

AWBS is a vibrant international community with 300+ women from 46 countries. Whether you are new to the UK, a returning British expat, or seeking international friendships, AWBS extends a warm welcome to you.

With more than 25 monthly activities, we cater to all passions and interests. From Tennis, Golf, Country Walks, Glorious Gardens, English History, and Art Appreciation to Exploring all that London and Europe has to offer, there’s something for everyone.

Our signature General Meetings feature renowned speakers, and local vendors, creating unique experiences and friendships, every month in some of Berkshire and Surrey’s most stunning venues. Guest speakers have recently included The Duchess of York; The Countess of Carnarvon; and Robert Hardman, Royal Biographer, Charles 111.

If you are interested in joining AWBS, then we invite you to come as our guest to our next GM to hear our next impressive guest speaker. Our most recent November speaker was a biodiversity expert, who enthralled us with her extensive knowledge of flora and fauna, and her impressive cycling trek across the length of the Andes.

AWBS organises many events for members, including an annual social event at Royal Ascot; private tour of St. George’s Chapel, Windsor Castle, and a special preChristmas lunch at Cliveden. Other activities include visits to Buckingham Palace, as well as Blenheim Palace, and t=Theatre v=Visits, as well as, a charming visit to Beaulieu in the New Forest.

AWBS organises so many wonderful activities, please visit www.awbs.org.uk to find out more.

AWBS International Women’s Club celebrates inclusiveness and friendship. Please contact members@awbs.org.uk to register for membership and enjoy AWBS events.

KCWC Kensington & Chelsea Women’s Club

January 2025

Guest Speaker – Dr Helen Fry 17 January, 2025 @ 9:30am - 12:30pm Our Guest Speaker this month is the historian, Dr Helen Fry, who has written over 25 books on the Second World War, depicting British intelligence, espionage and wartime eavesdropping, and has appeared

in numerous TV documentaries about these subjects, including the D-Day anniversaries. Dr Fry will speak about her books, including her latest highly acclaimed and award-winning work: “Women in Intelligence: The Hidden History of Two World Wars”. Dr Fry, in this work, provides a holistic view of the rich and varied intelligence and espionage work women undertook as civilians and in uniform, and how women’s contribution to military intelligence at Bletchley Park and Whitehall kept the British war machine running. The work includes new evidence about the celebrated Edith Cavell, the British nurse executed by the Germans in 1915, for alleged espionage in relation to the help she gave British soldiers in the First World War.

In 2022, Dr Fry was recognised as a Woman of Achievement at the Women of the Year Lunch Awards, and in 2023, she received the Lifetime Achievement Award at Jewish Military History and Education.

Dr Fry is an ambassador for the Military Intelligence Museum, a trustee of the Friends of the Intelligence Corps and a trustee of the Medmenham Collection.

February 2025

Guest Speaker – Gillian Tett

6 February, 2025 @ 9:30am - 12:30pm

Gillian Tett the award-winning Financial Times journalist and editorial board member.

Gillian writes a weekly column covering a range of economic, financial, political and social issues. She is a leading expert on Trumpian politics and trade policy, including tariffs and their impact on transatlantic relations and “the special relationship”. Her previous roles at the FT included Chair of the FT editorial board, running Moral Money, the FT’s sustainability newsletter which she co-founded, US Managing Editor, Assistant Editor, Capital Markets Editor, Deputy Editor of the Lex column, Tokyo bureau chief and a reporter in Russia and Brussels. She also serves as Provost of King’s College, Cambridge.

Gillian has been named Columnist of the Year (2014), Journalist of the Year (2009), and Business Journalist of the Year (2008) in the British Press Awards, and has received three awards from America’s Society of Business and Economic Writers Awards. A best-selling author of four books, she has received honorary degrees from Carnegie Mellon, Miami and Baruch universities in America, and Exeter, Lancaster, and Goldsmith’s, London, in the UK.

Gillian will talk about her career as a journalist, the outcome of the US Presidential

election, including the impact on the UK and the EU, and her work as Provost of King’s College Cambridge.

March 2025

Guest Speaker – Dr Elisabeth Kehoe 13 March, 2025 @ 9:30am - 12:30pm

Our speaker this month is Dr Elisabeth Kehoe, a Senior Research Fellow at the University of London, broadcaster and prolific author of acclaimed biographies of prominent Edwardian and Victorian women.

Her subjects include Jennie Churchill, Winston Churchill’s mother, and one of the famous three American Jerome sisters, Kitty O’Shea, who was wrongly blamed for destroying Ireland’s prospects of independence in 1890, and Helen D’Oyly Carte, the 18th century entrepreneur who ran the Gilbert and Sullivan companies and the Savoy Opera and Hotel franchises.

The subject of Elisabeth’s latest work is the Devonshire House Ball of 1897, which was held at Devonshire House in Piccadilly to celebrate the Diamond Jubilee of Queen Victoria. Attended by many prominent royals, aristocrats and society figures, it was regarded as the event of the 1897 London season.

Elisabeth will talk about all of these works and others which depict women who became leading socialites in Edwardian and Victorian Britain.

Elisabeth is a Fellow of the Royal Historical Society, a Fellow of the Royal Society of Arts, Manufacturers and Commerce, and a Patron of the Royal Academy, the Victoria and Albert Museum and the National Portrait Gallery.

All talks take place at the Royal Over-Seas League, Over-Seas House, Park Place, St James’s Street, SW1A 1LR. Guest tickets £15.

Please email ben@theamericanhour.com to share your news and events

READER’S LIVES

My name is Aaron Vodovoz, an actor and producer based in London, and together with my partner Annelise Bianchini, we have established the American Theatre of London! Our company is dedicated to bringing the vibrant spirit of American plays to life, with a spotlight on talented American creatives. By blending the best of both sides of the Atlantic, we want to bridge cultural gaps through art and collaboration, inviting audiences to celebrate our commonalities and differences.

In that spirit, we are producing our inaugural play, “Down the Road” by Lee Blessing, which will perform at a brand new independent theatre, Playhouse East, in Haggerston, 4-29 March 25!

A bit more about us: I graduated from LAMDA in 2014 and have worked as an actor in TV, Film, Theatre, Radio, and Video Games. You can see me in the recent movie Shoshana, directed by Michael Winterbottom, and as Jesus in the most recent adaptation of Master and Margarita. I’ve also previously produced “Lonely Planet” by Steven Dietz, which received critical success during its first run in West London and which we then transferred to Trafalgar Studios on the West End.

Annelise Bianchini holds an associate in acting from the American Academy of Dramatic Arts NYC, a BA from Goddard College in Vermont, and an MA in Acting and Classical Text from the Royal Conservatoire of Scotland. Annelise has acted in TV, films, commercials, and theatre all over the US and Europe. She has been writing, collaborating, and creating productions from NYC fringe festival shows to low-budget, experimental films. She has even won Best Picture for a short film she co-wrote and produced at the James Franco Film Festival.

“Down the Road” centres on a true-blue journalist couple that are hired to interview Bill Reach, a young, sadistic serial killer, for his tell-all book. With dreams of starting their own family and hopes of this being their big break, Iris and Dan are drawn closer into Reach’s chilling yet alluring orbit and unwittingly take their work home with them.

Over the weeks of the interview, the couple grows increasingly uncertain of the ethics of what they are doing. Are they simply relating terrifying events, or are they helping readers consume rape, murder, and mutilation as if they are any other product of our society? Are they, in fact, helping to turn this serial killer into a celebrity and ignoring the victims?

The play deals with the media’s exploitation, glorification/fetishisation, and monetisation of violence and the people who perpetrate those acts while also challenging the audience to question their participation in it.

Tracy Mathewson directs “Down the Road” in a modern-day revival of Lee Blessing’s 1991 play that originally set Dan and Iris’ journey amidst the public’s then-fresh fascination with serial killers. Today, though, when the world of true crime saturates pop culture, podcasts, and television, the public’s appetite for serial killer psychology is no longer salacious… it’s ordinary. Mathewson sets this morality play from the 90s firmly in the 21st century to see just how far our dark enchantment with true crime goes.

As part of the production, we will hold three post-show Q&A sessions looking at why we are so fascinated with true crime and serial killers and personal experience regarding media perception. They will include the following;

Dr. Melanie Haughton - Senior Lecturer at the School of Psychology at Derby University, will talk about what it is that attracts us as a society to serial killers, why we are so infatuated with their actions, social and media responsibility, psychology’s responsibility and much more.

Luke Hart - Luke is a White Ribbon Ambassador and Refuge Champion speaking out against male violence towards

women and children. He has also worked with the charity Level Up to produce and advocate for the acceptance of domestic homicide reporting guidelines. He has received a number of awards for his work in raising awareness. Luke Hart shares his family’s story of coercive control and domestic homicide.

We are excited to perform at Playhouse East in Haggerston, East London. Founded by husband-and-wife team James Alexandrou and Avital Lvova, it is a newly established creative arts hub dedicated to fostering new talent in theatre and film. The venue features a 100-seat theatre, versatile studio spaces, and professional-grade production facilities.

As an independent production and a fledgling theatre company, we would love to invite any and all American expats to this gripping psychological thriller that explores the complex intersection of true crime, ethics, and the allure of killers in our culture. Don’t miss “Down the Road”, a limited run at Playhouse East, which must close on March 29th.

Aaron Vodovar,

The American Theatre of London

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Be the first to buy the golfer in your life Stormarker, the New, Unique, Innovative and Exciting Multi-Purpose Marker, designed and created by Helen Elliott, Founder & CEO of American in Britain!

Stormarker’s main purpose is to mark your ball if you have to leave the course mid-round due to bad weather, but it can also be used as a Nearest the Pin and Longest Drive Marker, and when not being used on the course its striking design make it a fun Locker Keyring.

Stormarker is lightweight and easily portable, and as it is 20cm in height and distinctively shaped as a lightning bolt (with its own name tag attached) will clearly mark the place of golf balls if golfers have to leave the course. Because it is so visible from a long distance, it can also be used as a Nearest the Pin or Longest Drive marker.

It is available in five bright, attractive, vivid colours - Red, Yellow, Pink, Orange and White.

Golfers love nearest the pin and longest drive challenges, and if groups of friends, societies, charity days etc., want to add a bit of extra fun to the round, then all they need are Stormarkers, rather than the large, unwieldly, heavy metal markers that damage your golf bags when carried.

Stormarker will provide a fun and useful alternative to golf balls, towels and tees for those looking for stocking fillers as well as Birthday, Christmas, Father's Day and Mother's Day presents. They are also great for charity day, golf day and society day gifts and prizes.

Price: £9.99

For further information, or to purchase these markers, please email helen@theamericanhour.com

The recipient of your gift will be delighted with this product, as it has only just been created, so they will be the first to own one and will be the envy of their golf friends.

USEFUL CONTACTS

CHARITABLE GIVING

CAF AMERICAN DONOR FUND

10 St Bride Street

London

EC4A 4AD

Contact: Joe Crome, Senior Manager, CAF American Donor Fund

Telephone: +44 (0) 3000 123 150 (Telephone lines are open Monday to Friday, 9am to 5pm excluding UK bank holidays).

Email: cadf@cafonline.org

Website www.cafonline.org/cadf

With over 20 years’ experience, we are the smart, tax-effective way for dual UK and US taxpayers to achieve greater impact with their charitable giving.

The CAF American Donor Fund is a dual qualified Donor Advised Fund which can help you maximise the value of your gifts to charitable organisations. If you pay tax in the UK and the US, the CAF American Donor Fund enables you to claim eligible UK and US tax relief on your global giving, including adding 25% through UK Gift Aid where applicable.

We have a range of flexible products available, starting at one-off giving through to long-term invested funds. We accept donations of cash (any major currency); stocks and shares as well as non-cash gifts.

Whatever stage you’re at with your philanthropy journey, we can help. Our specialist team of Relationship Managers will be with you every step of the way to guide you quickly and efficiently throughout the management and administration of your giving, using our established and trusted service.

EDUCATION - SCHOOLS

TASIS THE AMERICAN SCHOOL IN ENGLAND

Coldharbour Lane, Thorpe, Surrey, TW20 8TE

Contact: Sarah Travis

Telephone: 01932 582316

Email: ukadmissions@tasisengland.org

Website www.tasisengland.org

The educational pathways TASIS England offers to day (3-18) and boarding (13-18) students include a broad-based American curriculum, AP courses, the International Baccalaureate Diploma, and EAL support. Taught in small classes, every student in our diverse community from 50 nations is encouraged to reach their academic potential. Participation in co-curricular activities, the arts, athletics, and leadership programs provides balance, fosters curiosity, and develops Individual talents. With excellent exam results and one-to-one college counseling, 97% of TASIS graduates

gain acceptance to their first- or secondchoice university in the US, the UK, and worldwide. Extensive summer opportunities are also offered to students from all schools. Located close to London on a beautiful and historic 46-acre estate.

TAXATION

EXPAT LEGAL SERVICES GROUP

Website: Expatlegal.com

Telephone: +1.888.502.8579

Contact: Roland Sabates

Email: roland@expatlegal.com

Expat Legal Services Group, with its background in international taxation, offers unique legal services for American expatriates and foreign nationals with financial interests in the United States. We leverage a suite of modern technology solutions that enable us to bring our international expertise directly to you no matter where in the world you might be living.

USTAXFS

Staple Court, 11 Staple Inn, London, WC1Y 7QH

Telephone: +44 20 7357 8220

Contact: Joni Trulock

Email: j.trulock@ustaxfs.com

Website: ustaxfs.com

Twitter: @ustaxfs

We are the largest boutique tax accounting firm in the UK & Europe specializing in US and US/UK tax. Established over 35 years ago, we have offices in London, Zurich and Geneva with expertise in US tax advice, planning, and compliance for individuals, funds, trusts and corporations affected by the US tax system, wherever they may live or operate in the world.

WEALTH MANAGEMENT

LONDON & CAPITAL

Two Fitzroy Place, 8 Mortimer Street, London, W1T 3JJ

Telephone: +44 (0) 207 396 3200

Email: invest@londonandcapital.com

Website: londonandcapital.com

The core of our expertise at London & Capital is managing investments for wealthy families and our clients generally share similar requirements; they have amassed wealth or capital and now need it to be structured and invested in a way that preserves and grows it for the future. We build investment strategies that are designed to be resilient and help clients achieve their long-term financial goals. Many of our clients are international, with finances,

business interests, property and family across multiple countries. We provide clear comprehensive financial strategies and global reporting regardless of currency or location.

US CONNECTED FAMILIES AND INDIVIDUALS

We are also one of the few wealth managers who actively welcome US clients and are both SEC (US) and FCA (UK) regulated, with a dedicated team looking after the wealth of international American families since 1989. Whether you are a US Citizen or Green Card holder living abroad, a British expat in the US or a foreign entity with US reporting, we are uniquely positioned to work you to organise your wealth into a coherent global strategy, invest with a focus on capital preservation and provide clear, concise global reporting.

MASECO LLP

The Kodak, 11 Keeley Street, London, WC2B 4BA

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.

To discuss advertising or annual print & digital promotional packages in American in Britain magazine and www.theamericanhour.com, please email Helen at helen@theamericanhour.com

If you haven’t signed up to receive our free monthly email newsletters or invitations to the events we organise for Americans living in the UK, please email helen@theamericanhour.com

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