May I just check that the effect of the DTA between US & UK means that only the federal tax is available for foreign tax credit relief for a UK resident tax payer?
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I suggest you pm David Treitel if you need assistance with American tax. I haven't seen him posting since the changes but I am sure he wouldn't mind.
While you are correct that the Treaty is only effective for Federal purposes; my understanding is that HMRC are quite content to offer unilateral relief for State tax. HMRC lists in its Double Taxation Relief Manual at sections DT19855 to DT19855C the admissible and inadmissible state taxes for such relief.