In an article published in International Tax Review on 1 June 2011 tax counsels Simon Letherman and Ansgar Simon and partners Iain Scoon and Don Lonczak in Shearman & Sterling's London, New York and Washington, DC offices explore why US groups are attracted by inverting into Europe, and particularly the UK.

They examine some of the advantages for US groups choosing to become UK headquartered and point out some of the obstacles to migration that face US groups.