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Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services
  • Eversheds
  • 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

IHT nil rate band - don't discard the old will
  • DMH Stallard LLP
  • United Kingdom
  • March 1 2010

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) 'nil rate band' that is available on the death of a surviving spouse or civil partner

S corporations liable for employment taxes
  • Baldwin Haspel Burke & Mayer
  • USA
  • May 1 2012

In a recent case, Donald G. Cave, a Professional Law Corp., v. Comm’r, 109 A.F.T.R.2d 2012-1504 (5th Cir. 2012), the Fifth Circuit affirmed the Tax Court’s decision that associate attorneys were employees of an S corporation law firm

Laws and orders brought into force in 2012
  • Bedell Cristin
  • Jersey
  • November 9 2012

The Banking Business (Depositors Compensation) (Amendment and Miscellaneous Provision) (Jersey) Regulations 2012 came into force, with the exception of Regulation 23, on 2 October 2012

Limits on a professional’s liability to third parties
  • Borden Ladner Gervais LLP
  • United Kingdom
  • October 17 2012

Useful stuff in Arrowhead Capital Finance Ltd v KPMG LLP, 2012 EWHC 1801 (Comm

Statute of Elizabeth v Trusts: the increasing use of the fraudulent conveyances act to undo tax and estate planning
  • DLA Piper LLP
  • Canada
  • November 16 2012

Two recent appellate decisions out of Alberta and BC demonstrate the willingness of courts to privilege the interests of spouses over the ability to enforce properly constituted trusts and legitimate estate planning

Separation and capital gains tax
  • Morton Fraser
  • United Kingdom
  • March 5 2012

Divorce and separation there seems to be an awful lot of it about at the moment

Attorneys’ fees awarded in challenge to unconstitutional California tax
  • Winston & Strawn LLP
  • USA
  • September 15 2014

In a case that highlights an option available to litigants challenging the constitutionality of invalid tax statutes, the California Court of Appeal

HMRC hits professional service firms with growing number of legal notices in the last year
  • RPC
  • United Kingdom
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal

Applications for leave to appeal dismissed - 16 October 2014
  • Gowling WLG
  • 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