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Results: 1-10 of 386

ATO attacks fly-in fly-out arrangements

  • Squire Patton Boggs
  • -
  • Australia
  • -
  • December 17 2014

On 10 December 2014, the Federal Court handed down its judgement subjecting John Holland to Fringe Benefits Tax (FBT) on its fly-in fly-out costs

Supreme Court tees up another blockbuster ACA case: what providers need to know about King v. Burwell

  • Bass, Berry & Sims PLC
  • -
  • USA
  • -
  • December 16 2014

Political commentators and constitutional law scholars took to the airwaves immediately following the U.S. Supreme Court's November announcement that

Tax, business and estate planning update

  • Fennemore Craig
  • -
  • USA
  • -
  • December 3 2014

There has been an important change in the rules for IRA rollovers, which are transactions that let you withdraw cash from one IRA and redeposit it in

Pension schemes and VAT the latest developments

  • CMS Cameron McKenna
  • -
  • European Union, United Kingdom
  • -
  • December 1 2014

HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of

VAT on services supplied to pension schemes: revised HMRC guidance

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • November 27 2014

On 25 November 2014, HM Revenue & Customs ("HMRC") published two pieces of new guidance on the charging and recovery of VAT on administration and

Qualified retirement plans may need to be amended by year-end to recognize same-sex spouses retroactively

  • Venable LLP
  • -
  • USA
  • -
  • November 21 2014

The IRS recently issued Notices 2014-19 and 2014-37 to provide additional guidance on the application of the Supreme Court's Windsor decision to

2015 is lurking: are your health and welfare and cafeteria plans up-to-date?

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • November 21 2014

The snow falling outside my window right now is a stark reminder that the end of 2014 is right around the corner. With 2015 approaching, employers

They still haven’t learnedthe terms of the plan control

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 12 2014

Just as Mr. Dabney learned in our prior post, Dennis Bohner learned about the Plan Document Rule in Bohner v. Commissioner. Here Bohner participated

Windsor decision on DOMAdoes your plan have a year-end plan amendment deadline?

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • November 12 2014

In April, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-19, which provided additional guidance addressing the impact on tax-qualified

Supreme Court grants review in ACA tax subsidies case

  • King & Spalding LLP
  • -
  • USA
  • -
  • November 10 2014

The Supreme Court announced on Friday that it would hear King v. Burwell, a case challenging whether tax subsidies are available to individuals