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Results: 1-10 of 98

Non-Domicile Changes From April 2017 - Are You Ready?
  • McGuireWoods LLP
  • United Kingdom
  • February 2 2017

Sweeping changes being introduced for non-domiciles (non-doms) will take effect from 6 April 2017. These changes are significant and will affect all


Estate Tax Changes Past, Present and Future - February 2016
  • McGuireWoods LLP
  • USA
  • February 23 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Finance Bill 2017 - Implications for Foreign Investment and Investors in the UK
  • McGuireWoods LLP
  • United Kingdom
  • December 6 2016

Following on from the UK Chancellor's speech last month, draft legislation was published on 5 December 2016 setting out how the Government intends to


Estate Tax Changes Past, Present and Future - January 2016
  • McGuireWoods LLP
  • USA
  • January 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Grantor Retained Annuity Trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • March 2 2015

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


New developments in estate and gift tax valuation cases
  • McGuireWoods LLP
  • USA
  • July 15 2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal


Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 999 (N.D. Mississippi, January 5, 2011); Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 7168 (January 25, 2011)
  • McGuireWoods LLP
  • USA
  • March 21 2012

Court refuses to dismiss claim that trustee was negligent in failing to inform beneficiaries about GST taxes owed on trust distributions, but dismissed claims that trustee had a duty to modify the trust to avoid the taxes


UK budget residential property changes to ATED CGT
  • McGuireWoods LLP
  • USA
  • March 19 2015

The Chancellor confirmed in his budget yesterday the extension of the Annual Tax on Enveloped Properties (ATED) to lower value properties, effective


By the grace of the IRS. Deferred estate tax accelerated for failure to make required payments
  • McGuireWoods LLP
  • USA
  • October 17 2013

Executors are once again on notice. The United States Tax Court reiterated its position that estate tax deferral and related benefits under


Permanent changes to the estate tax and other tax provisions
  • McGuireWoods LLP
  • USA
  • January 2 2013

On New Year's Day, Congress approved the first permanent set of estate, gift, and generation-skipping transfer (GST) tax rates and exemptions in 12 years