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Results: 1-10 of 13

Gratuitous payments

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

It is pretty unusual these days for a receipt of any kind not to be chargeable to tax one way or another and it is gratifying to read the case of Collins v HMRC TC 2088 where the Tribunal considered the implications of a receipt of $ 2 million

Major Government consultation on tax-advantaged share plans

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 28 2012

The Government has published its response to the report from the Office of Tax Simplification (OTS) on tax-advantaged employee share schemes in the UK

Tax & Real Estate Spain

  • Squire Sanders
  • -
  • Spain
  • -
  • June 21 2012

Royal Decree-Law 182012, dated 11 May, concerning the writedown and sale of the financial sector’s real estate assets, implements the following new tax regulations

Changes to: tax-advantaged share plans

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

The Office of Tax Simplification (OTS) has published a report setting out recommendations for extensive changes to the UK’s four types of tax-advantaged employee share schemes:

Attorney-client privilege not relevant to in-house counsel's conviction for tax conspiracy

  • Squire Sanders
  • -
  • USA
  • -
  • July 20 2011

On July 19, 2011, the Sixth Circuit rejected the attempt of an in-house attorney to raise the issue of attorney-client privilege to reverse his conviction for conspiracy to defraud the United States

Group structures: IHT

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • May 3 2011

Some correspondence with CIOT and HMRC has recently been published relating to the availability of business property relief for shares in a holding company of a group of companies

The Chancellor of the Exchequer announces that the UK is "open for business"

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • April 5 2011

On 23 March 2011, George Osborne, the Conservative Chancellor of the Exchequer, delivered his second budget since the change of Government in 2010

HMRC toolkits

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 31 2010

HMRC have published a number of toolkits to assist in the completion of personal and company tax returns this year

Carried interest tax legislation alert

  • Squire Sanders
  • -
  • USA
  • -
  • May 14 2010

Partnership structures under subchapter K (which usually include limited liability companies because they are generally taxed as partnerships) have historically provided a flexible vehicle that parties could use to establish complex economic arrangements

New York State income tax on directors’ fees for board meetings taking place in New York City

  • Squire Sanders
  • -
  • USA
  • -
  • April 27 2010

From time to time, companies without headquarters, operations or another nexus to New York State will conduct board meetings in New York City for convenience purposes

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