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Structured settlement update

Drinker Biddle & Reath LLP
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USA
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August 2 2007

Set forth below are summaries of two recent court decisions

Deducting benefits falling outside the CRU recovery scheme

Kennedys
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United Kingdom
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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
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United Kingdom
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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 Sanders
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United Kingdom
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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

IHT and the recession

DMH Stallard LLP
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United Kingdom
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December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT

The new HST and the Place of Supply Rules

Miller Thomson LLP
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Canada
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May 27 2010

Just when you thought you were safe to buy services from an Alberta lawyer, or consultant, new "Place of Supply Rules" were recently announced by the Department of Finance

Privilege and tax advice

Mills & Reeve LLP
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United Kingdom
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September 30 2010

The Court of Appeal heard an appeal in July 2010 against the decision that privilege protects legal advice given by a lawyer and not to legal advice given by a non-lawyer such as an accountant

Pronouncements on same-sex marriage and qualified domestic partners

Loeb & Loeb LLP
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USA
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August 12 2010

There have been several tax pronouncements dealing with same-sex marriage and domestic partners

President Obama signs bill to extend Bush era tax cuts and business incentives

Bracewell & Giuliani LLP
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USA
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December 20 2010

On December 17, 2010, President Obama signed into law The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"

Court finds Tax Court erred when it apportioned entire value of a Manhattan brownstone to a decedent’s estate when decedent transferred 49 of the property to her son a few years before

Proskauer Rose LLP
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USA
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November 5 2010

In this case the higher court reversed a lower court's inclusion of the entire value of a real property in the Decedent's estate when the decedent had transferred a portion of the property to her son during her life

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Search results

Structured settlement update

Deducting benefits falling outside the CRU recovery scheme

Tax man first, family second

Inheritance tax: business property relief on a Scottish estate

IHT and the recession

The new HST and the Place of Supply Rules

Privilege and tax advice

Pronouncements on same-sex marriage and qualified domestic partners

President Obama signs bill to extend Bush era tax cuts and business incentives

Court finds Tax Court erred when it apportioned entire value of a Manhattan brownstone to a decedent’s estate when decedent transferred 49 of the property to her son a few years before

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