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Results: 1-10 of 202

Department of Labor issues guidance on same-sex marriages for ERISA purposes

  • Trucker Huss APC
  • -
  • USA
  • -
  • September 23 2013

On June 26, 2013, the Supreme Court of the United States ruled, in United States v. Windsor, that Section 3 of the Defense of Marriage Act, which

UKSC declines to extend privilege to legal advice given by non-lawyers

  • Borden Ladner Gervais LLP
  • -
  • United Kingdom
  • -
  • March 19 2013

Not a surprising result, but a significant decision. PricewaterhouseCoopers (PwC) devised a tax avoidance scheme, which the Prudential group of

SCOTUS holds DOMA unconstitutional

  • Epstein Becker Green
  • -
  • USA
  • -
  • July 19 2013

On June 26, 2013, the Supreme Court of the United States ("SCOTUS") held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional

HMRC v Charman

  • RPC
  • -
  • United Kingdom
  • -
  • July 4 2012

In the recent case of HMRC v Charman 2012 EWHC 1448 (Fam), HMRC failed in its bid to obtain documents produced in a high profile divorce case

Same gender spouses the IRS and Department of Labor now agree

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • September 23 2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a

Rare victory for corporate taxpayers provides insight to in-house tax departments regarding employee privacy and privileged documents

  • Mayer Brown LLP
  • -
  • USA
  • -
  • October 10 2012

On August 15, 2012, the United States District Court for the Northern District of Ohio ruled for the taxpayer in three out of four Internal Revenue Service (“IRS”) summons enforcement actions

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

IRS rules spouse determined by state of celebration

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • September 10 2013

The Internal Revenue Service ("Service") has recently issued guidance promised in the wake of the Supreme Court's decision in United States v

LPP: naked self interest replaced by functionality?

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • January 29 2013

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP

Family Caregiver Tax Credit

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 22 2011

In order to provide new support to caregivers of dependants with a mental or physical infirmity, including spouses, common-law partners and minor children, the Budget proposes a new 15 non-refundable Family Caregiver Tax Credit based on an amount of $2,000 that will apply beginning in 2012