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Applications for leave to appeal dismissed- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked

Applications for leave to appeal granted- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for Quebec pronounced May 15, 2014. The respondent pleaded guilty to two counts of impaired

New tax trap for relationship breakdowns
  • Rockwell Olivier
  • Australia
  • October 8 2014

For many people, the breakdown of a spousal relationship is devastating not only emotionally, but also financially, as assets are divided and property

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

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

Estate planning opportunities in a world without DOMA
  • Proskauer Rose LLP
  • USA
  • July 3 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus

Spendthrift trust was an attempt to delay payment to creditors under Oklahoma Uniform Fraudulent Transfer Act
  • Bryan Cave LLP
  • USA
  • June 27 2013

What is the extent of the settlor's intent required to find that a transfer to an irrevocable asset protection trust is a transfer in fraud of

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

CRA audit powers vs. privilege
  • Thorsteinssons LLP
  • Canada
  • December 23 2014

On March 21, 2014, the Quebec Court of Appeal in the case of Canada (AG) and the Canada Revenue Agency v. Chambre des notaires du Quebec declared

Trustee quarterly review
  • Mayer Brown LLP
  • United Kingdom
  • February 21 2013

The relevant deadlines for submitting information and documents for the purposes of the 20132014 Pension Protection Fund ("PPF") levy are as