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Photographer’s damages £5,682 not “a few hundred pounds”: Sheldon v Daybrook House

Swan Turton LLP
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United Kingdom
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May 16 2013

In a case which demonstrates the potential pitfalls of using photographs posted on social networking websites (Tumblr in this case), the Patents

Taxpayer successfully exchanges his former residence under Section 1031

Loeb & Loeb LLP
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USA
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May 20 2013

In Adams v. Commissioner (Tax Court, January 10, 2013), the taxpayer owned a home in San Francisco that he occupied as his principal residence. In

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

Kurtin PLLC
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Ireland, Switzerland, USA
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May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Minnesota Legislature adds new state gift tax and expands estate tax provisions for nonresidents

Leonard, Street and Deinard
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USA
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May 22 2013

Just before midnight on May 20, 2013, the Minnesota Legislature passed the Omnibus Tax Bill. We expect that Governor Dayton will soon sign the bill

Cloud taxability

Coelho Ribeiro e Associados
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European Union, Portugal, USA
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May 17 2013

The main concern for cloud providers as potential tax payers in user countries, such as Portugal, is to assess their business taxability in a given

Offshore presence may cause FATCA headache for Australian global financial institutions

King & Wood Mallesons
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Australia, USA
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May 14 2013

As the Australian Government negotiates a potential Intergovernmental Agreement (IGA) with the US in respect of the Foreign Account Tax Compliance

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

Herbert Smith Freehills LLP
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United Kingdom
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May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

Stock sale with an asset basis step up: new alternative to the Section 338 election

Kilpatrick Townsend & Stockton LLP
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USA
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May 20 2013

The Internal Revenue Service recently issued final regulations under Internal Revenue Code section 336(e) which provide for an election to treat

Estate taxes after the American Taxpayer Relief Act

Hellmuth & Johnson PLLC
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USA
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May 10 2013

That was close! How can the same piece of legislation be scored as both a $3.9 trillion tax cut and a $620 billion tax increase? It all depends upon

The “death knell” for family discounts?

Jeffer Mangels Butler & Mitchell LLP
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USA
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April 24 2013

The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning

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Search results

Photographer’s damages £5,682 not “a few hundred pounds”: Sheldon v Daybrook House

Taxpayer successfully exchanges his former residence under Section 1031

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

Minnesota Legislature adds new state gift tax and expands estate tax provisions for nonresidents

Cloud taxability

Offshore presence may cause FATCA headache for Australian global financial institutions

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

Stock sale with an asset basis step up: new alternative to the Section 338 election

Estate taxes after the American Taxpayer Relief Act

The “death knell” for family discounts?

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