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Results: 1-10 of 3,426

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

  • Swan Turton LLP
  • -
  • United Kingdom
  • -
  • 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
  • -
  • USA
  • -
  • 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

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

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 15 2013

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

Trustee knowledge update - May 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

Accountants, lawyers and the privileged class: R v Special Commissioner of Income Tax

  • Clayton Utz
  • -
  • Australia, United Kingdom
  • -
  • May 9 2013

Legal professional privilege is a fundamental right attaching to qualifying communications between lawyers and their clients. The ATO has conceded

California court finds securitization entities subject to California income tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax

Lawyers the privileged profession

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 14 2013

The case of Prudential Plc and Prudential (Gibraltar) Limited v Commissioner of Income Tax and Philip Pandolfo (HM Inspector of

Termination payments: don't forget the breakdown

  • RPC
  • -
  • United Kingdom
  • -
  • May 8 2013

In an encouraging win for taxpayers, the First-tier Tribunal ('FTT') in Johnson v HMRC 1 allowed an appeal relating to a termination payment under a

Tax law subjecting online retailers, without a physical presence in the state, is not unconstitutional

  • Smith Gambrell & Russell LLP
  • -
  • USA
  • -
  • May 20 2013

In Overstock.com, Inc. v. New York State Dept. of Taxation & Fin., the Court of Appeals considered a 2008 amendment to Tax Law 101(b)(8)(vi

Sutardja decision shows employers how to preserve stock option flexibility in a 409A world

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • May 13 2013

Many commentators were surprised by the recent federal court of claims decision to deny summary judgment in Sutardja v United States. Sutardja, which