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Results: 1-10 of 92

Non-Domicile Changes From April 2017 - Are You Ready?
  • McGuireWoods LLP
  • United Kingdom
  • February 2 2017

Sweeping changes being introduced for non-domiciles (non-doms) will take effect from 6 April 2017. These changes are significant and will affect all


Reminder: ATED Returns Are Due in April
  • McGuireWoods LLP
  • United Kingdom
  • February 13 2017

It is that time of year again when we like to draw your attention to the need to prepare and submit your Annual Tax on Enveloped Dwellings (ATED


Finance Bill 2017 - Implications for Foreign Investment and Investors in the UK
  • McGuireWoods LLP
  • United Kingdom
  • December 6 2016

Following on from the UK Chancellor's speech last month, draft legislation was published on 5 December 2016 setting out how the Government intends to


North Carolina Court of Appeals Affirms the Unconstitutionality of a State Income Tax on a Non-North Carolina Trust - Kimberly Rice Kaestner 1992 Family Trust vs. North Carolina Department of Revenue
  • McGuireWoods LLP
  • USA
  • July 8 2016

On July 5, 2016, the North Carolina Court of Appeals affirmed the Business Court ruling in the matter of Kimberly Rice Kaestner 1992 Family Trust v


UK budget residential property changes to ATED CGT
  • McGuireWoods LLP
  • USA
  • March 19 2015

The Chancellor confirmed in his budget yesterday the extension of the Annual Tax on Enveloped Properties (ATED) to lower value properties, effective


Grantor Retained Annuity Trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • March 2 2015

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2016
  • McGuireWoods LLP
  • USA
  • December 21 2016

In an always-anticipated annual tradition, Ronald Aucutt, a McGuireWoods partner and co-chair of the firm’s private wealth services group, has


Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts
  • McGuireWoods LLP
  • USA
  • March 14 2016

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


Estate tax changes past, present and future - May 2014
  • McGuireWoods LLP
  • USA
  • May 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Estate tax changes past, present and future - April 2014
  • McGuireWoods LLP
  • USA
  • April 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the