• Newsletter

    Regulation Round Up

    Key developments in November 2018

    November 2018

  • Newsletter

    UK Tax Round Up

    This month has seen a number of developments, both on the domestic and international tax fronts. We have set out below a summary of some of the main points of interest.

    November 2018

  • Newsletter

    Regulation Round Up

    Key developments in October 2018

    October 2018

  • Newsletter

    UK Tax Round Up

    Welcome to the October edition of the Proskauer UK Tax Round Up. It has been a reasonably busy month, with a number of interesting UK cases being reported as well as further clarity from the CJEU in relation to VAT. The Autumn Budget will be presented later today and the Finance Bill 2019 will be published on 7 November.

    October 2018

  • Newsletter

    Wealth Management Update

    October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
    Ohio Court of Appeals Refused to Force Grantor Trust to Reimburse Grantor for Income Tax or to Convert to Non-Grantor Trust Millstein v. Millstein, 2018-Ohio-2295
    Tax Court Appears to Agree with IRS's Position that Estate Tax Value of Rights under Intergenerational Split-dollar Life Insurance Agreements Is at Least Equal to the Cash Value of the Underlying Policies Estate of Cahill v. Commissioner, T.C. Memo. 2018-84 (June 18, 2018)
    Florida Introduces New Decanting Statute Expanding Powers to Decant Florida Statutes Section 736.04117
    South County Courthouse in Palm Beach County, Florida Now Requires Restricted Depositories to Be Opened in Connection with Administration of Estates
    Decedent's Section 457(b) Deferred Compensation Plan, which Was Initially Paid Out to His Estate, Was Allowed to Be Rolled Over by Surviving Spouse PLR201821008
    Proposed Section 199A Regulations Include Anti-Abuse Rules under Section 643(f)
    Changes to H.R. Bill 6068 Removes National Registry of U.S. Entity Ownership
    House Ways and Means Committee Releases Tax Bills, Including One to Make Tax Cuts and Jobs Act of 2018 Permanent

    October 2018

  • Newsletter

    UK Tax Round Up

    Welcome to the September edition of the Proskauer UK Tax Round Up. This month has seen a number of interesting tax cases and some clarity on the meaning of ordinary share capital.

    September 2018

  • Newsletter

    Regulation Round Up

    Key developments in September 2018

    September 2018

  • Newsletter

    Regulation Round Up

    Key developments in August 2018

    August 2018

  • Newsletter

    UK Tax Round Up

    Welcome to the August edition of the Proskauer UK Tax Round Up. Not unexpectedly, August has been a quiet month with just a couple of interesting developments.

    August 2018

  • Newsletter

    UK Tax Round Up

    Welcome to the July edition of the Proskauer UK Tax Round Up. It has been a busy month with both the draft Finance Bill 2018-19 being published and various interesting cases being reported.

    July 2018