
“Boris Johnson, the mayor of London, just became the unlikely spokesperson for the 8 million or so US citizens living abroad. Boris is an ‘accidental’ US citizen. Although his parents were British, he was born in the US. That makes him a US citizen even though his family left the US when he was only 5 years old, nearly 50 years ago. And recently, the IRS sent him a bill for capital gains tax on the sale of his personal residence in London. Boris isn’t happy about it. Under UK law, this gain is exempt from any tax. But since the US, uniquely among major countries, taxes its non-resident citizens wherever they live, the gain isn’t exempt from US tax.”
http://www.nestmann.com/why-londons-mayor-wont-pay-outrageous-us-tax-bill
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