Chris Robinson is a solicitor of over 35 years' standing admitted in England and Wales. He is not licensed to practise in any other jurisdiction. Published by Chris Robinson Ltd registered in England and Wales number 7246040 registered office 58 Augusta Avenue Northampton NN4 0XP which is NOT authorised or regulated by the Solicitors Regulation Authority and does not provide legal services to the public but advises clients only as agent on behalf of a law firm authorised and regulated by the Solicitors Regulation Authority. When not retained by another regulated law firm, services to clients are provided by Excello Law Limited which is authorised and regulated by the Solicitors Regulation Authority. Nothing in this blog is to be taken as legal advice or to be relied upon in any way or as giving rise to a solicitor-client relationship. The content of this blog refers only to English law except where it expressly states otherwise. Subject to the terms (including exclusions and restrictions of liability) on my website. Any advice contained in this blog is not written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any U.S. federal tax transaction or matter.