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Results: 1-10 of 42

Waiver of privilege: deployment and cherry-picking

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 9 2012

A recent tribunal decision has given a reminder of when a waiver of privilege will (or will not) extend further than a party intends: Fisher v HMRC 2012 UKFTT 335

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Inheritance tax: foreign domiciled spouses

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • February 28 2011

The terms of the inheritance tax spouse exemption are well known - that when one spouse dies, any assets passing to the other spouse are completely exempt from inheritance tax

Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work

Landmark US Supreme Court decision may extend US tax benefits to UK civil partners

  • Butler Snow LLP
  • -
  • United Kingdom, USA
  • -
  • June 28 2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act ("DOMA"), which limits the definition of

Undeclared offshore income

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in

HMRC hits professional service firms with growing number of legal notices in the last year

  • RPC
  • -
  • United Kingdom
  • -
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal

Deducting benefits falling outside the CRU recovery scheme

  • Kennedys Law LLP
  • -
  • United Kingdom
  • -
  • June 25 2009

The Compensation Recovery Unit will seek to recover benefits paid to claimants which are listed in Schedule 2 of the Social Security (Recovery of Benefits) Act 1997

Tax man first, family second

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • June 19 2009

The Court of Appeal has ruled that a divorcee must wait until a confiscation order against her husband has been satisfied before she can obtain a financial settlement from him

Inheritance tax: business property relief on a Scottish estate

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • June 30 2009

Another interesting case from the First Tier Tax Tribunal was Fourth Earl of Balfour TC69, which concerned entitlement to business property relief for inheritance tax