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HMRC responds to landmark case on UK tax treatment of Delaware LLCs
  • Latham & Watkins LLP
  • United Kingdom, USA
  • November 19 2015

Business as usual for UK taxpayers following Supreme Court decision in Anson v HMRC? HM Revenue and Customs (HMRC) has published its response to the

Manufacturer's Corner: delivery terms have important tax implications for Missouri manufacturers
  • Spencer Fane Britt & Browne LLP
  • USA
  • November 4 2015

Today’s column is prompted by a recent decision by the Supreme Court of Missouri, in which the Court denied a Missouri manufacturer a sales tax

Changes to partnership audit procedures may increase audit activity
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • November 3 2015

On Monday, November 2, 2015, President Obama signed the Bipartisan Budget Act of 2015 ("BBA"). The BBA significantly alters the rules governing

Business prenups: who takes out the company’s trash?
  • FisherBroyles
  • USA
  • November 3 2015

Couples getting married often enter into prenuptial agreements governing financial arrangements in the event of divorce. Sometimes, in an effort to

ALJ finds responsible person liability for sales tax but declines to uphold fraud penalties
  • Morrison & Foerster LLP
  • USA
  • October 3 2015

A New York State Administrative Law Judge has upheld the imposition of personal liability for sales and use tax on an employee of a corporation, but

UK tax treatment of US LLC: HMRC’s practice following Anson
  • Dechert LLP
  • United Kingdom, USA
  • October 1 2015

We reported earlier this year on the UK Supreme Court's decision in HMRC v Anson, in which it was held that a UK taxpayer, Mr. Anson, was entitled to

Recent UK court decision on UK tax treatment of US LLCs
  • Morgan Lewis & Bockius LLP
  • United Kingdom, USA
  • September 30 2015

Delaware limited liability companies (LLCs) are regularly seen in many international corporate groups, including in advisory firms and as hedge and

Don't let your son incorporate the family business behind your back
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • September 15 2015

Losses from a sole proprietorship will usually offset an individual's other income. But if the business is housed in a C corporation, its losses are

Tribunal upholds personal liability of LLC members for sales tax
  • Morrison & Foerster LLP
  • USA
  • September 2 2015

The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company

Employee incentives update August 2015 edition
  • Addleshaw Goddard LLP
  • United Kingdom, USA
  • August 31 2015

The Investment Association has changed the process it will follow for consultations on executive remuneration at UK listed companies.TAX First-tier