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Ninth Circuit affirms Samueli ruling

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 21 2011

On September 15, 2011, the United States Court of Appeals for the Ninth Circuit (the “Ninth Circuit”) held that the securities loan transaction at issue did not qualify for nonrecognition treatment as a securities loan under section 1058, affirming the March 16, 2009 Tax Court ruling, in Samueli v. Commissioner

Talk tax quarterly news

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 22 2011

Just as we were going to press bemoaning the impending January 1, 2013 effective date of the Foreign Account Tax Compliance Act, the Internal Revenue Service and Treasury Department announced an extension of the new provisions’ withholding and reporting requirements

Abolition of the UK SDRT charge for clearing systems

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • October 2 2009

HM Revenue & Customs has announced the abolition of the 1.5 Stamp Duty Reserve Tax (SDRT) on the entry of UK shares and some types of debt securities into certain clearing systems

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