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Results: 1-10 of 1,973

Reminder to file gift (and GST) tax returns by October 15, 2013
  • Haynes and Boone LLP
  • USA
  • September 16 2013

If you made gifts in calendar year 2012 that should be reported on a federal gift tax return (Form 709) and you extended the deadline to file your


Two taxpayers lose income tax deductions for spousal support payments
  • Loeb & Loeb LLP
  • USA
  • September 5 2013

Two recent Tax Court cases serve as a reminder that the income tax deduction for the payment of spousal support is subject to some very specific rules


IRS: all legal marriages now same
  • Employment Practices Solutions Inc
  • USA
  • September 10 2013

For Federal Tax Purposes, all legal marriages are now equal. Specifically, same-sex couples that are legally married in jurisdictions where their


UK Supreme Court maintains status quo regarding the application
  • Winston & Strawn LLP
  • United Kingdom
  • January 29 2013

On 23 January 2013, the UK Supreme Court handed down a judgment which dismissed (by a majority of 5 to 2) the latest attempt to extend the application


Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be


Supreme Court holds valuation misstatement penalty applies to partners of a partnership disregarded due to lack of economic substance
  • Steptoe & Johnson LLP
  • USA
  • December 3 2013

The Supreme Court held today, in United States v. Woods, that the valuation-misstatement penalty can apply to partners in a case in which a


SCOTUS holds DOMA unconstitutional
  • Epstein Becker Green
  • USA
  • July 19 2013

On June 26, 2013, the Supreme Court of the United States ("SCOTUS") held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional


HMRC hits professional service firms with growing number of legal notices in the last year
  • RPC
  • United Kingdom
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal


New IRS guidance on tax treatment of attorney’s fees
  • Proskauer Rose LLP
  • USA
  • September 13 2013

The IRS recently released a memorandum advising taxpayers on the proper tax characterization of attorney's fee payments in connection with a


Applications for leave to appeal dismissed- 18 December
  • Gowling WLG
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked