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Equal half shares

Boodle Hatfield
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United Kingdom
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June 13 2013

Chester and Forrest were brothers who jointly owned, in equal half shares, the freehold interest (worth GBP450, 000) of a small shop that they

Federal tax consequences of trust modificationreformation: score one for the IRS

Bryan Cave LLP
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USA
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June 6 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings

Required updates for entity-assigned EINs

Baker & Hostetler LLP
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USA
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June 5 2013

On May 3, 2013, the IRS issued final regulations that will require all persons (including trusts and estates) with employer identification numbers

Trustees' taxing mistakes offshore perspectives on the Supreme Court's decision in Pitt v HMRC

Clifford Chance LLP
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United Kingdom
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June 14 2013

In our briefing note of last month (Trustees' taxing mistakes Supreme Court applies a likeability test), we discussed the Supreme Court's judgment

Consultation begins on eliminating tax benefits of trusts and certain estates

Borden Ladner Gervais LLP
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Canada
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June 6 2013

In the March 2013 Federal Budget, the government announced its intention to consult on possible measures to eliminate the tax benefits arising from

Tax planning, morality and cowboys

Thorsteinssons LLP
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Canada
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June 5 2013

"In quantifying a taxpayer's tax liability under the Income Tax Act is it ever necessary to evaluate the morality of a taxpayer's conduct? As

REs and other trustees beware when distributing assets in specie

Norton Rose Australia
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Australia
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June 13 2013

For those who work with managed investment schemes (MIS) or, indeed, trading trusts structured as unit trusts, the decision of the Full Court of the

Cayman Islands Monetary Authority - Fund Annual Return (FAR)

Ogier
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Cayman Islands
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June 7 2013

As you may already be aware, all Cayman Islands domiciled investment funds which are registered with the Cayman Islands Monetary Authority (CIMA) are

Expat divorce - Part 3

Morton Fraser
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United Kingdom
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June 7 2013

This is part 3 of a series of blogs focusing on the particular issues caused by expat divorce, for Scottish and English nationals. This week I'd like

Careful planning required to avoid New York’s estate tax

Baker & Hostetler LLP
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USA
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June 12 2013

Now that Congress has implemented a relatively large per person federal giftestate tax exemption (i.e., the per person federal giftestate tax

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Search results

Equal half shares

Federal tax consequences of trust modificationreformation: score one for the IRS

Required updates for entity-assigned EINs

Trustees' taxing mistakes offshore perspectives on the Supreme Court's decision in Pitt v HMRC

Consultation begins on eliminating tax benefits of trusts and certain estates

Tax planning, morality and cowboys

REs and other trustees beware when distributing assets in specie

Cayman Islands Monetary Authority - Fund Annual Return (FAR)

Expat divorce - Part 3

Careful planning required to avoid New York’s estate tax

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