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Federal Court of Appeal allows 50 stock-option deduction.
  • Thorsteinssons LLP
  • Canada
  • July 24 2017

In order to benefit from the 50 deduction for stock-option-employment income under s. 110(1)(d), the share acquired on exercise of the option must

Contributions to EBT taxable as employment income
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The case of RFC 2012 Plc (in liquidation) v. Advocate General for Scotland (the so-called Galsgow Rangers case) involved the payment of an amount by

Feed the bears: Pre-game meals as tax deduction
  • Greensfelder Hemker & Gale PC
  • USA
  • July 21 2017

The U.S. Tax Court ruled on June 26, 2017, that the Boston Bruins of the National Hockey League could deduct the full cost of meals before the team’s

Superannuation Alert 20.07.17
  • Lander & Rogers
  • Australia
  • July 20 2017

On 11 July 2017, the Superannuation Supervisory Levy Imposition Determination 2017 (Determination) was registered. The Determination relates to the

Employment Benefit Trust Tax avoidance schemes and the Supreme Court death knell
  • Beale & Company
  • United Kingdom
  • July 19 2017

Partner, Stephen Reilly reviews this month's Supreme Court decision in the Glasgow Rangers "big tax" case, highlighting an important success for HMRC

Tax training notes - July 2017
  • Brown Wright Stein Lawyers
  • Australia
  • July 17 2017

Peter Hacon, Robert Hacon and George Hacon were the sons of Walter Hacon who died on 6 June 2012. Walter was a grazier during his lifetime with his

Glasgow Rangers - the "Big Tax Case"
  • Ogier
  • United Kingdom
  • July 12 2017

The Supreme Court has ruled in favour of HM Revenue & Customs (HMRC) in the long-running dispute over the use of an employee benefit trust (EBT

Rangers ruling opens door to further EBT challenges by HMRC
  • Ogier
  • United Kingdom
  • July 12 2017

HMRC's successful appeal against the owners of the now-liquidated Glasgow Rangers FC is likely to lead to further challenges against Employee Benefit

Supreme Court rules in favour of HMRC in Rangers Football Club case
  • Harbottle & Lewis LLP
  • United Kingdom
  • July 5 2017

The Supreme Court decided today in favour of HMRC in the long-running battle relating to Rangers Football Club’s use of employee benefit trusts (EBTs

An own goal for Glasgow Rangers - but what does it mean for the rest of us?
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • July 5 2017

The Supreme Court has today handed down an important judgment on the taxation of payments made by an employer into an employee benefit trust