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Results: 1-10 of 363

Upper Tribunal dismisses HMRC’s appeal in the Rangers case

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its judgment in HMRC v Murray Group Holdings and Others (the Rangers

Monthly benefits update - August 2014

  • Franczek Radelet PC
  • -
  • USA
  • -
  • September 2 2014

On August 8, President Obama signed legislation that extends certain "pension smoothing" provisions in the Moving Ahead for Progress in the 21st

Fatal blow to healthcare reform? Courts split on federal tax credit

  • King & Spalding LLP
  • -
  • USA
  • -
  • August 29 2014

On July 22, 2014, two federal courts came down on opposite sides of an issue that may have far-reaching consequences about the future of the Patient

ERISA applied to deferred compensation plan

  • King & Spalding LLP
  • -
  • USA
  • -
  • August 29 2014

Last month, the U.S. Court of Appeals for the Fifth Circuit found in Tolbert v. RBC Capital Markets that a nonqualified deferred compensation plan

Superannuation guarantee charge ATO assessments and statutory demands

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • August 28 2014

The ATO has many enforcement measures it can use for the collection of tax-related liabilities from a company. These include director penalty notices

Updates to the VAT finance manual

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that

Developments impacting benefits for same-sex spouses

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 28 2014

As federal and state agencies and courts further examine the implications of the Supreme Court of the United States' ruling on same-sex marriage in U

ATO Interpretative Decision ATO ID 201427 superannuation contributions tax - contributions and surcharge liability (15 August 2014)

  • Thomson Geer
  • -
  • Australia
  • -
  • August 26 2014

The ATO has released its Interpretative Decision stating that payments made by a member to an unfunded defined benefits provider in respect of

Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom

  • Baker & McKenzie
  • -
  • France
  • -
  • August 15 2014

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an

Trustee knowledge update - August 2014

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 13 2014

From 27 March 2014, the annual cap on withdrawals for members with capped drawdown increased from 120 to 150 of a comparable annuity and the