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DLA Piper | United Kingdom | 13 Jul 2016

Pensions round-up June 2016

Welcome to the latest edition of DLA Piper's monthly newsletter Pensions Round-Up in which we provide an overview of developments in pension


Borden Ladner Gervais LLP | United Kingdom | 28 Mar 2011

The end of the “Rule in Hastings-Bass”?

In a decision that will be significant for offshore tax planning and trust matters, the England and Wales Court of Appeal has effectively reversed the so-called "Rule in Hastings-Bass" that has developed over the past 20 years, mostly in offshore tax havens like Jersey and the Isle of Man.


RPC | United Kingdom | 11 Mar 2011

Unravelling transactions: the party’s over

Earlier this week the Court of Appeal handed down its eagerly awaited decision in Pitt and Another v Holt and Another, unexpectedly overturning what has been known as the principle set out in Re Hastings-Bass.


Proskauer Rose LLP | USA | 5 Nov 2010

U.S. government sues estate and donees of J. Howard Marshall II for unpaid gift taxes

The U.S. government is suing the estate and donees of J. Howard Marshall for a combined $85 million of unpaid gift and GST taxes.


Eversheds Sutherland (US) LLP | USA | 13 Jul 2010

Corporate officer held personally liable for bankrupt corporation’s unpaid sales taxes

In an interesting twist on a run-of-the-mill case regarding the personal liability of a corporate officer for unremitted sales taxes, the New York State Division of Tax Appeals held an owner ("Petitioner") personally liable for sales tax even though the corporation was in Chapter 11 bankruptcy and was being run by a bankruptcy court-approved management company.


Katten Muchin Rosenman LLP | USA | 13 Mar 2009

Supreme Court to resolve circuit split regarding excessive fund advisor fees

On March 9, the U.S. Supreme Court granted certiorari in Jones v. Harris Associates L.P., 527 F.3d 627 (7th Cir. 2008).

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