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Results: 1-10 of 6,089

Liquidators in limbo are they required to account to the ATO under s 254?

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • April 17 2015

The High Court today granted special leave to the Commissioner of Taxation (Commissioner) to appeal against the decision of the Full Court of the

Mello-Roos may be used to fund condemnation action of private utility provider

  • Nossaman LLP
  • -
  • USA
  • -
  • April 17 2015

Those of us living in newer neighborhoods are familiar with Mello-Roos - it shows up on our annual tax bills as a way to pay off bonds issued to

VAT treatment of supplies to non-residents

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • April 17 2015

On 30 March 2015 the Tax Court delivered judgment in the matter of ABD CC v Commissioner for the South African Revenue Service. The matter concerned

Focus on tax controversy - Spring 2015

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 16 2015

The U.S. Court of Appeals for the Fifth Circuit recently overturned the U.S. Tax Court in a case that could have created significant additional

Loss determinations: no time like the present

  • Dentons
  • -
  • Canada
  • -
  • April 16 2015

Under subsection 152(1.1) of the Income Tax Act, a taxpayer may apply for a determination of losses for a tax year. A taxpayer typically requests a

Applications for leave to appeal dismissed - 16 April 2015

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • April 16 2015

On appeal from the Quebec Court of Appeal. The applicant is a company that produces and assembles industrial electric motor components as a

Taxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax

  • RPC
  • -
  • United Kingdom
  • -
  • April 16 2015

In R (on the application of Andrew Michael Higgs) v HMRC 2015 UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider

Tax sale decisions continue

  • Cozen O'Connor
  • -
  • USA
  • -
  • April 16 2015

The substantial volume of tax sale decisions from appellate courts continues. A tax sale was voided where the tax claim bureau failed to take

Tax & duty considerations of land partitions

  • 13 Wentworth Selborne Chambers
  • -
  • Australia
  • -
  • April 15 2015

In Comptroller of Stamps (Vic) v Christian 90 ATC 5046, Young CJ in Eq, as his Honour then was, referred to the following description of ‘partition

Timing may be everything for foreign tax credit-related refund claims

  • Alston & Bird LLP
  • -
  • USA
  • -
  • April 15 2015

The procedural aspects of foreign tax credit carrybacks have received some press that highlights the significance of the statute of limitations