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Round-up: the highs and lows of 2013

USA, United Kingdom, European Union, France - December 23 2013 This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French...

Nicholas Greenacre, Euan Fergusson.

A game of two halves: the UK’s HM Revenue & Customs disputes Rangers FC tax appeal

United Kingdom - December 23 2013 The long awaited decision of the First Tier Tribunal in the Rangers EBT case has now been delivered. The case has attracted significant media...

Nicholas Greenacre, Euan Fergusson.

News in brief - December 2013

Luxembourg, Netherlands, Australia, United Kingdom, Italy - December 23 2013 On 14 November 2013, the Australian Government released its long awaited consultation paper on prospectus and licensing relief for employee share...

Nicholas Greenacre, Euan Fergusson.

Contingencies on employee bonuses delay employer's tax deduction according to IRS chief counsel memo

USA - December 16 2013 An employer cannot deduct cash bonuses in the year in which its employees perform the services giving rise to the bonuses, but must wait until the...

Long arm of ERISA tags non-US parent company with pension liabilities of its US subsidiary

USA - October 31 2013 A non-United States entity seeking to acquire a United States entity should be aware that the acquisition may expose the non-US entity to any...