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Results: 1-10 of 14,651

A vueltas con las reformas derivadas del proyecto BEPS: nuevos comentarios al modelo de la OCDE
  • CMS
  • OECD
  • January 18 2018

Rafael Ortiz de Zuriarrain y María González El pasado 18 de diciembre se publicó la versión actualizada del Modelo de convenio para evitar la doble


Generation Y
  • Pitmans Law
  • United Kingdom
  • January 17 2018

also known as Millennials, are due to inherit twice as much from their ‘baby boomer’ parents and grandparents, reveals a recent report by Resolution


Trusts Registration Service Employee benefit trusts
  • Osborne Clarke
  • United Kingdom
  • January 17 2018

HMRC has launched its new Trusts Registration Service, which is intended to provide a single online route for trusts and complex estates to comply


Précisions sur le droit d’aliéner de l’usufruitier, conjoint survivant d’un auteur décédé, sous réserve de tenir informés les nus-propriétaires
  • Nomos
  • France
  • January 17 2018

Cet arrêt constitue l’une des rares décisions précisant l’étendue des droits dont dispose l’usufruitier du conjoint survivant d’un droit de propriété


Key Tax Reform Issues for Nonprofit Membership OrganizationsAssociations
  • Pillsbury
  • USA
  • January 16 2018

The new Tax Cuts and Jobs Act of 2017 (the Act), signed into law by President Trump on December 22, 2017, contains several features that will


When can a note trustee lawfully adopt expenses incurred by noteholders?
  • Dentons
  • United Kingdom
  • January 16 2018

A securitisation transaction took place in 2006, the subject of which was cashflows generated by a portfolio of sheltered housing. Such cashflows were


No right to bring Inheritance Act claim on behalf of deceased claimant
  • RadcliffesLeBrasseur
  • United Kingdom
  • January 16 2018

The case of Roberts v Fresco raised the question of whether the estate of a deceased spouse could bring a claim under the Inheritance (Provision for


Principle of mutual wills trumps widow’s 13 wills
  • RadcliffesLeBrasseur
  • United Kingdom
  • January 16 2018

Mutual wills used to be an attractive option to couples seeking peace of mind about how their combined estates would be distributed. The recent case


Reaching Trust Assets in the UKIt Can Be Done
  • Horwood Marcus & Berk
  • United Kingdom
  • January 16 2018

English courts are developing ways to ensure that creditors are not thwarted by sophisticated and devious debtors using offshore structures that do


Landmark judgment in support of testamentary freedom - Ilott v Blue Cross & Others
  • RadcliffesLeBrasseur
  • United Kingdom
  • January 16 2018

Arguably the most prominent case of 2017 in this field is the Supreme Court judgment in Ilott v Blue Cross & Others.1 The claim concerned an