We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 5,374

Claim for entrepreneurs' relief succeeds: tribunal finds that the removal from the payroll did not end taxpayer's employment

  • RPC
  • -
  • United Kingdom
  • -
  • September 17 2014

The First-tier Tribunal (Tax Chamber) (FTT) has decided in Corbett v HMRC that removing a taxpayer from a company's payroll before a sale of that

Tax rectification: 22 practical tips to understand how it may help you reverse costly mistakes

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • September 17 2014

While history cannot be rewritten, taxpayers may be able to obtain relief from the unintended tax consequences of historical transactions by way of

Booster Club's revenues: supportive of a charity or reducing parental obligations?

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • September 16 2014

Booster clubs have long been used as fundraising arms for affiliated sports organizations. Establishing a booster club as a 501(c)(3) public charity

Recent state Supreme Court decision prompts repeal of Michigan Multistate Tax Compact (MTC)

  • Varnum
  • -
  • USA
  • -
  • September 16 2014

Public Act 282 of 2014, signed into law by Governor Snyder on September 11, 2014, repeals the Multistate Tax Compact's three-factor apportionment

Game on! Recent legal developments and tax issues for collegiate athletics

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • September 15 2014

This is a period of unprecedented change for collegiate athletics, with potentially surprising tax consequences to the parties involved. Within the

FATCA violation underlies latest US tax and securities fraud charges

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • September 15 2014

On September 9, 2014, in US v. Robert Bandfield, et al., federal prosecutors in the Eastern District of New York announced the indictment of a US

Limited partners of investment managers may be subject to self-employment taxes

  • Bingham McCutchen LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") issued Chief Counsel Advice 201436049 (the "CCA"), concluding that members of an

Belgian case law: cross-charged losses resulting from international employee stock option plans not entirely deductible

  • Bird & Bird
  • -
  • Belgium
  • -
  • September 15 2014

The Brussels' Court of Appeal (No. B 140672) recently held that the cross-charge of expenses resulting from an international employee stock option

Retailer whistleblower victory

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

As reported in our March 2012 issue, a multitude of whistleblower suits were filed, by an opportunistic Chicago based law firm in the wake of the

Financial services update September 15 2014 judicial developments

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the