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Applications for leave to appeal dismissed - 16 October 2014

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the

Inside M&A - Fall 2014

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 14 2014

Buyers can acquire unintended and potentially very damaging liabilities together with target business or assets. Analyzing the financial situation of

Inherited IRAs are not protected

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because

Compromise agreements: hoping for a brucie bonus!

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 6 2014

I believe the taxpayer was in fact called Graeme but nonetheless he was certainly trying his luck! In the recent UK case of Forsythe v HMRC the

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Protect your estate from beneficiary bankruptcy: lessons from Clark v. Rameker

  • Ryley Carlock & Applewhite
  • -
  • USA
  • -
  • September 16 2014

In the preparation of a comprehensive estate plan for a client, an attorney must consider the size of the estate, the manner in which assets are

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and

Belgian case law: cross-charged losses resulting from international employee stock option plans not entirely deductible

  • Bird & Bird
  • -
  • Belgium
  • -
  • September 15 2014

The Brussels' Court of Appeal (No. B 140672) recently held that the cross-charge of expenses resulting from an international employee stock option

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