Weil Gotshal & Manges LLP | United Kingdom | 28 Sep 2023
The recent case of Wilkinson v HMRC involves a commonplace scenario in corporate transactions, where shares in a target entity are often sold in…
Fox Williams LLP | USA | 12 Sep 2023
You may already be aware that there are certain issues (whether they are from a commercial, legal, tax, regulatory, or timing perspective) that a…
Slaughter and May | United Kingdom | 1 Sep 2023
If we imagine a Venn diagram of two overlapping circles, A and B, and call the overlapping area C, what can we say about the individual areas? Quite…
Barnea Jaffa Lande | Israel | 16 Aug 2023
The Israeli legislature promulgated a new Angels Law at the end of July, with the goal of preserving Israel as an attractive hub for investments in…
Miller Thomson LLP | Canada | 10 Aug 2023
Proactive planning to multiply access to the lifetime capital gains exemption (“LCGE”) for shares of a qualified small business corporation (“QSBC”)…
Kinanis LLC | Cyprus | 31 Jul 2023
Since 2004, Cyprus is a full Member State of the European Union. This fact, along with its good strategic location, highly skilled human capital…
Penningtons Manches Cooper LLP | United Kingdom | 31 Jul 2023
Many readers will already know that, on the transfer of an asset from one individual to another, the transferring party may have to pay capital gains…
Irwin Mitchell LLP | United Kingdom | 26 Jul 2023
The BOMAD (Bank of Mum and Dad) is the UK’s 9th biggest lender, with thousands of Young adults needing help from a family source to even get started…
Matheson LLP | Ireland | 20 Jul 2023
The Tax Appeal Commission (the "TAC") recently upheld an assessment raised by Irish Revenue ("Revenue") for capital gains tax ("CGT") in respect of…
Penningtons Manches Cooper LLP | United Kingdom | 10 Jul 2023
Where a damages award is made in the context of a commercial dispute, it will generally be the case that the recipient is liable to income tax (or…