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Tracing assets: courts still following new path

Ogier
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Jersey
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May 16 2013

The Court of Appeal recently endorsed the approach taken by the Royal Court in its landmark judgment on the circumstances under which proprietary

Leaked documents suggest some taxpayers should consider voluntary disclosures

Borden Ladner Gervais LLP
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Canada
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May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents

Destination Ireland - legal and tax issues

Matheson
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Ireland
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May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

Herbert Smith Freehills LLP
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United Kingdom
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May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

Jersey Royal Court considers measure of damages for dilapidations claims

Ogier
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Jersey
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May 14 2013

In the absence of any statutory provision in Jersey addressing how dilapidations claims are to be quantified, the Royal Court's decision in JSSL v

FATCA compliance for investment fund managers, part two

Foley Hoag LLP
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USA
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May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that

2013 estate planning still not the time to be complacent

Cole Schotz Meisel Forman & Leonard PA
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USA
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May 13 2013

The end of 2012 saw an unprecedented surge of activity for estate planning attorneys and advisors counseling clients to implement estate plans before

Estate taxes after the American Taxpayer Relief Act

Hellmuth & Johnson PLLC
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USA
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May 10 2013

That was close! How can the same piece of legislation be scored as both a $3.9 trillion tax cut and a $620 billion tax increase? It all depends upon

When the general powers granted to a trustee conflict with a specific trust provision

Bryan Cave LLP
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USA
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May 10 2013

Almost invariably, settlors give their trustees broad powers regarding trust property. Often these broad powers include the power to convey and

Estate planning and the modern blended family

Hellmuth & Johnson PLLC
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USA
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May 10 2013

As important as it may be, preparing for estate and inheritance tax liabilities is just one component of a sound estate plan. Estate planners like to

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Search results

Tracing assets: courts still following new path

Leaked documents suggest some taxpayers should consider voluntary disclosures

Destination Ireland - legal and tax issues

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

Jersey Royal Court considers measure of damages for dilapidations claims

FATCA compliance for investment fund managers, part two

2013 estate planning still not the time to be complacent

Estate taxes after the American Taxpayer Relief Act

When the general powers granted to a trustee conflict with a specific trust provision

Estate planning and the modern blended family

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