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Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services
  • Eversheds LLP
  • United Kingdom
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work


Waiver of privilege: deployment and cherry-picking
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 9 2012

A recent tribunal decision has given a reminder of when a waiver of privilege will (or will not) extend further than a party intends: Fisher v HMRC 2012 UKFTT 335


Disclosure of tax avoidance schemes: new guidance issued
  • CMS Cameron McKenna
  • United Kingdom
  • June 7 2011

The Law Society has issued a Guidance Note for solicitors, which considers the relationship between solicitors' statutory obligation to disclose tax avoidance schemes to HMRC and legal professional privilege


Undeclared offshore income
  • Squire Patton Boggs
  • United Kingdom
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in


LPP: naked self interest replaced by functionality?
  • Nabarro LLP
  • United Kingdom
  • January 29 2013

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP


Landmark US Supreme Court decision may extend US tax benefits to UK civil partners
  • Butler Snow LLP
  • United Kingdom, USA
  • June 28 2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act ("DOMA"), which limits the definition of


Inheritance tax: business property relief on a Scottish estate
  • Squire Patton Boggs
  • United Kingdom
  • June 30 2009

Another interesting case from the First Tier Tax Tribunal was Fourth Earl of Balfour TC69, which concerned entitlement to business property relief for inheritance tax


IHT and the recession
  • DMH Stallard LLP
  • United Kingdom
  • December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT


The big IHT freeze
  • Morton Fraser
  • United Kingdom
  • March 22 2013

The weather outside is still frightful, and Wednesday's Budget included a big freeze of a different kind. It was confirmed that the Inheritance Tax


Lawyers the privileged profession
  • Squire Patton Boggs
  • United Kingdom
  • May 14 2013

The case of Prudential Plc and Prudential (Gibraltar) Limited v Commissioner of Income Tax and Philip Pandolfo (HM Inspector of