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Results:1-10 of 14,538

Be Careful Not to Engage in Fraudulent Non-Transfers
  • Greenspoon Marder LLP
  • USA
  • September 20 2018

We have always recommended that no one participate in any fraudulent transfers (i.e., transfers made with any intent to hinder or delay a creditor)


Ardmore Construction v HMRC - deduction of UK income tax and source of loan interest
  • Forsters LLP
  • United Kingdom
  • September 20 2018

The territorial scope of UK income tax for non-UK resident persons is generally limited to certain types of income that have a UK source. To help Her


Extending Mareva relief against third parties
  • RPC
  • Hong Kong
  • September 18 2018

In certain circumstances the courts in Hong Kong can extend Mareva relief against a defendant to third parties under the so-called 'Chabra'


Cayman Court examines master-feeder redemption procedures
  • Ogier
  • Cayman Islands
  • September 18 2018

The Cayman Grand Court has handed down a decision that has significance for Cayman master-feeder fund structures. Funds and their advisers should


Risky business: are superannuation funds required to consider the risk of climate change in making investments?
  • McCabe Curwood
  • Australia
  • September 17 2018

On 24 July 2018 Mark McVeigh (McVeigh), a 23-year-old, commenced proceedings in the Federal Court of Australia against his super fund, Retail


Assigning QTIP Income Interest: A Valuable GST Planning Tool
  • Greenspoon Marder LLP
  • USA
  • September 17 2018

With the current estate tax exemption of $11.18MM ($22.36MM for married couples), there is an increased emphasis on portability planning, especially


Contentious trust and probate quarterly round-up summer 2018
  • Kingsley Napley
  • United Kingdom
  • September 17 2018

The High Court was asked to determine whether a proprietary estoppel operated in favour of the youngest of five children, the only son, such as to


Philanthropy and your Family Business
  • Davis Wright Tremaine LLP
  • USA
  • September 17 2018

More and more family owned businesses, from the largest to the smallest, are engaging in philanthropy. Many family businesses use philanthropy as a


Divorce, death and taxes: private client issues come to the fore
  • Lexology
  • USA, Australia, United Kingdom, Global
  • September 17 2018

Over the summer private client issues have hit the headlines, from an unhappy wife being denied a divorce to the revelation that queen of soul Aretha


HMRC error may mean over-payment of tax by non-resident trustees
  • Collyer Bristow LLP
  • United Kingdom
  • September 14 2018

HMRC failed to apply the 7.5 basic rate dividend tax credit to non-resident trustees in the tax year 201617. HMRC has confirmed that it is aware of