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Results: 1-10 of 538

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


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


UK: pensions update August 2013
  • Clifford Chance LLP
  • United Kingdom
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say


Be prudent with privilege: Legal advice from non-lawyers is not privileged under English and Bermuda Law
  • Sedgwick LLP
  • Bermuda, United Kingdom
  • January 23 2013

In its first major judgment of 2013, R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another 2013


UK Supreme Court maintains status quo regarding the application
  • Winston & Strawn LLP
  • United Kingdom
  • January 29 2013

On 23 January 2013, the UK Supreme Court handed down a judgment which dismissed (by a majority of 5 to 2) the latest attempt to extend the application


Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be


Does privilege apply to advice from non-legal professions?
  • Mayer Brown LLP
  • United Kingdom
  • April 22 2013

In a recent English Judgment concerning R (Prudential Plc and another) v. Special Commissioner of Income Tax and another 2013 UKSC 1, the Supreme


UKSC declines to extend privilege to legal advice given by non-lawyers
  • Borden Ladner Gervais LLP
  • United Kingdom
  • March 19 2013

Not a surprising result, but a significant decision. PricewaterhouseCoopers (PwC) devised a tax avoidance scheme, which the Prudential group of