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Results: 1-10 of 59

Summary of the 2013 federal budget

  • HopgoodGanim
  • -
  • Australia
  • -
  • May 17 2013

Now that the dust has settled on the initial flurry of Budget round-ups, special counsel Justin Byrne and senior associate Rosalie Cattermole

Inheritance tax reduction on legacies to charity

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • April 15 2013

The Finance Act 2012 formalised the Government's 2011 budget proposal to encourage legacies to charity. This is achieved by reducing the rate of

Court of First Instance decides whether Nina Wang has bequeathed her fortune as an absolute gift or a charitable trust

  • Herbert Smith Freehills LLP
  • -
  • Hong Kong
  • -
  • February 26 2013

In its decision of 22 February 2013 the Court of First Instance ("CFI") decided that, on its true construction, Nina Wang's Will gave her

Uncertain beneficiaries

  • Piper Alderman
  • -
  • Australia
  • -
  • February 4 2013

The executors of a Will sought directions from the New South Wales Supreme Court in November 2012 regarding the correct payment of a bequest. In his

The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers

  • Caplin & Drysdale
  • -
  • USA
  • -
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"

Private Letter Ruling 201236022 (09112012)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 15 2012

In this PLR, the Internal Revenue Service ("IRS") ruled that amounts paid to charities from the residue of the decedent's estate pursuant to a settlement agreement qualified for the charitable deduction for federal estate tax purposes because the charities had an enforceable right under state law to receive a portion of the residuary estate due to the undue influence by the drafting attorney (who was also a beneficiary

Leaving a legacy to charity

  • Collas Crill
  • -
  • Jersey
  • -
  • October 18 2012

Fundraising is always a challenge for charities but as many of us are tightening our purse strings, good causes are now feeling the pinch even more

Making sure you get the beneficiaries’ names right

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 17 2012

A misspelled name; an incomplete name of a charity; an “Inc.” instead of an “LLC.”

Tax reliefs available on charitable gifts

  • Speechly Bircham LLP
  • -
  • United Kingdom
  • -
  • October 9 2012

The Government encourages individuals and businesses to give to charities and offers a range of incentives, (income tax, corporation tax, capital gains tax and inheritance tax) for either the donor or the charity or both

New inheritance tax relief for charitable legacies in wills

  • Clarkslegal LLP
  • -
  • United Kingdom
  • -
  • October 4 2012

From 6 April 2012, a new inheritance tax relief is available