UK Revenue appears to be willing to ignore Anson (and relishes the passive voice)

The UK Supreme Court found that profits of a Delaware LLC belonged to the members as they arose, so that a UK member (Mr Anson) was considered for UK tax purposes to have been taxed on the same income in both countries. HM Revenue & Customs has now stated:

…[T]he [Anson] decision is specific to the facts found in the case. This means that where US LLCs have been treated as companies within a group structure HMRC will continue to treat the US LLCs as companies, and where a US LLC has itself been treated as carrying on a trade or business, HMRC will continue to treat the US LLC as carrying on a trade or business.

Evidently, HMRC does not write as well as CRA. Presumably, it is irrelevant for UK tax purposes whether an LLC has elected to be disregarded solely for Code purposes, so that HMRC appears to be willing to treat an LLC as not being fiscally transparent even where it has so elected.

Neal Armstrong. Summary of [U.K] Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44 under Treaties – Art. 24.