We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 56

MacDonald v. City of Shaker Heights, Ohio Board of Tax Appeals Case No. 2008-K-1883 (Dec. 28, 2012)

  • Squire Sanders
  • -
  • USA
  • -
  • April 1 2013

In this case, the Ohio Board of Tax Appeals (BTA) held that the City of Shaker Heights (City) could not impose its income tax on $9,107,013.16 of

Uk Budget 2013 employment

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

Today the Chancellor announced the 2013 Budget. Many of the announcements will not come as a surprise, George Osborne having forewarned us of

UK Budget 2013 - share schemes

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

The Budget has now been delivered and has, broadly, confirmed previous announcements and sought to clarify and update outstanding issues. The

Pensions and the VAT merry-go-round the “Wheels” case

  • Squire Sanders
  • -
  • European Union
  • -
  • March 14 2013

"Beyond the everyday world lies the world of VAT, a kind of fiscal theme park in which factual and legal realities are suspended or inverted"

UK employee share plans: roadmap to simplification?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 6 2013

The UK Office of Tax Simplification has now published its final report on the tax treatment of unapproved employee share schemes. Its recommendations

Update on the PPACA IRS proposed regulations on the employer mandate tax

  • Squire Sanders
  • -
  • USA
  • -
  • January 15 2013

On December 28, 2012, the IRS issued proposed regulations related to the employer mandate tax that was enacted by the Patient Protection and

Winners all round: changes to UK tax advantaged share plans finalised

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 17 2012

The UK Government has confirmed how it plans to simplify and harmonise the four Revenue-approved share plans: company share option plan (CSOP), enterprise management incentives (EMI), SAYE option scheme and share incentive plan (SIP

Pensions tax relief pared back once again

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 5 2012

Squire Sanders is disappointed to note that the Government is yet again meddling with pensions tax relief

Tax regulation alert new tax rules to benefit debtors

  • Squire Sanders
  • -
  • USA
  • -
  • November 28 2012

Pension issues in the American Airlines (AMR) bankruptcy have resulted in the Internal Revenue Service (IRS) issuing new final regulations, effective November 8, 2012 (Final Regulations), which broadly impact all debtors facing underfunded pension plan obligations

Benefits in kind: NIC - whether "making good" applies to NIC

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • November 7 2012

An interesting debate took place in Marcia Willett Limited v HMRC TC 2301 relating to the application to a charge to NIC on benefits in kind in circumstances where there is no charge to income tax

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy