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No common interest doctrine for borrowerbank consortium communications
  • Jenner & Block LLP
  • USA
  • August 7 2014

In Schaeffler v. United States, No. 13 Civ. 4864 (S.D.N.Y. May 28, 2014), the district court held that a taxpayer, Schaeffler, waived the

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

Changes to Lexology work area names
  • Lexology
  • Global
  • July 16 2014

We have changed the titles of some of the work areas on Lexology to make it clearer what they cover

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

Maximising personal allowances and the lower and basic rate tax bands
  • Morton Fraser
  • United Kingdom
  • April 7 2011

If you are married or in a civil partnership and either yourself or your spouse civil partner is a non taxpayer, it is worth considering income shifting to utilise both of your personal allowances

IRS issues guidance for employers and same-sex couples post-DOMA
  • Faegre Baker Daniels LLP
  • USA
  • August 30 2013

We recently posted about the anticipated guidance on how same-sex marriages will be treated for federal tax purposes. The U.S. Treasury Department

Internal Revenue Service rules on tax treatment of same-sex couples
  • Manatt Phelps & Phillips LLP
  • USA
  • August 30 2013

Following the United States Supreme Court's recent decision recognizing same-sex marriages United States v. Windsor, 570 U.S. __, 133 S.Ct. 2675

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

Department of Labor issues guidance on same-sex marriages for ERISA purposes
  • Trucker Huss APC
  • USA
  • September 23 2013

On June 26, 2013, the Supreme Court of the United States ruled, in United States v. Windsor, that Section 3 of the Defense of Marriage Act, which

Same gender spouses the IRS and Department of Labor now agree
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 23 2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a