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New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015

  • William Fry
  • -
  • Ireland
  • -
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently

Employers can be responsible for FICA withholding errors

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • January 13 2015

Back in 2013 I blogged about a class action lawsuit brought against Henkel Corporation for improper Social Security (FICA) tax withholding from

Seventh Circuit again considers partial terminations of retirement plans

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 8 2015

When a tax-qualified retirement plan is terminated, the Internal Revenue Code (Code) generally requires that all participants in the plan be fully

SIMPLE retirement account held to be protected by state anti-garnishment law

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • January 5 2015

A new district court case, VFS Financing, Inc. v. Elias-Savion-Fox LLC, 2014 U.S. Dist. LEXIS 166240 (S.D.N.Y. Dec. 1, 2014), has ruled that Section

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