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Results: 1-10 of 87

Proposed Section 2704 Regulations Impose Major Restrictions on Valuation Discount Planning
  • McGuireWoods LLP
  • USA
  • August 4 2016

Long-awaited proposed regulations under section 2704 of the Internal Revenue Code, released on August 2, 2016, would make sweeping and very


Update: Further Changes Announced to the Non-Domiciles Regime
  • McGuireWoods LLP
  • United Kingdom
  • August 31 2016

On 19 August 2016, the UK Government published a new consultation paper together with draft legislation which will affect changes to the non-domiciles


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


Grantor retained annuity trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • May 22 2014

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


United States v. Macintyre, 2012 U.S. Dist. Lexis 42487 (S.D. Tex., 2012)
  • McGuireWoods LLP
  • USA
  • July 26 2012

Income beneficiary liable for gift taxes owed by terminated GRIT


New incentives to invest in UK properties
  • McGuireWoods LLP
  • United Kingdom
  • April 25 2012

The UK government is looking into ways of encouraging investment into the UK by making it a more attractive place to do business


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


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


Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2015
  • McGuireWoods LLP
  • USA
  • December 24 2015

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


Estate Tax Changes Past, Present and Future - January 2016
  • McGuireWoods LLP
  • USA
  • January 7 2016

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