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Tax Court allows some discount in valuing fractional interests in works of art

Loeb & Loeb LLP
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USA
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May 17 2013

In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

Loeb & Loeb LLP
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USA
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May 17 2013

In PLR 201245006, the IRS addressed a question that has been puzzling tax advisors for years. A person who was not a citizen or resident of the

President’s fiscal year 2014 budget contains numerous tax provisions

Loeb & Loeb LLP
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USA
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May 17 2013

President Barack Obama released his proposed budget for the government's fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget

New real property tax incentives

Lennox Paton
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Bahamas
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May 16 2013

In an effort to provide tax relief and to update the real property tax register, the Bahamian government has implemented real property tax incentives

Leaked documents suggest some taxpayers should consider voluntary disclosures

Borden Ladner Gervais LLP
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Canada
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May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents

Destination Ireland - legal and tax issues

Matheson
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Ireland
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May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent

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

FATCA compliance for investment fund managers, part two

Foley Hoag LLP
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USA
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May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that

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

No safe havens for offshore tax cheats HMRC threaten criminal prosecutions

Kingsley Napley
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United Kingdom
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May 10 2013

On 9 May HM Revenue and Customs (HMRC) repeated its message that it is in pursuit of those who attempt to avoid or evade tax with an announcement

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Search results

Tax Court allows some discount in valuing fractional interests in works of art

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

President’s fiscal year 2014 budget contains numerous tax provisions

New real property tax incentives

Leaked documents suggest some taxpayers should consider voluntary disclosures

Destination Ireland - legal and tax issues

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

FATCA compliance for investment fund managers, part two

Estate taxes after the American Taxpayer Relief Act

No safe havens for offshore tax cheats HMRC threaten criminal prosecutions

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