• Newsletter

    Regulation Round Up

    Key developments in January 2020

    January 2020

  • Newsletter

    UK Tax Round Up

    Welcome to the January edition of UK Tax Round Up. In this month's edition we cover significant developments in the UK's implementation of the "DAC 6" European cross-border transaction disclosure regime as well as a case decision reminding us of the breadth of the employment income taxing regime.

    January 2020

  • Newsletter

    Regulation Round Up

    Key developments in December 2019

    December 2019

  • Newsletter

    UK Tax Round Up

    Welcome to the December edition of the Proskauer UK Tax Round Up. The main event this month has obviously been the General Election. In addition, there have been some interesting UK case law developments in relation to IR35 and VAT, as well as an updated CEST tool and associated guidance from HMRC, the conclusions from Sir Amyas Morse’s disguised remuneration loan charge review and HMRC’s response and the release of updated substance guidance in respect of the Channel Islands and the Isle of Man.

    December 2019

  • Newsletter

    Regulation Round Up

    Key developments in November 2019

    November 2019

  • Newsletter

    Wealth Management Update

    December 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    United States v. Estate of Sidney Elson, 2019 WL 5061321 (D.N.J. Oct 9, 2019)
     
    Matter of Cleopatra Cameron Gift Tr., Dated May 26, 1998, 931 N.W.2d 244 (S.D. 2019) – South Dakota Supreme Court Protects Trusts from California Child Support Order
     
    Estate of Kollsman v. Comm'r of Internal Revenue, 777 F. App'x 870 (9th Cir. 2019)
     
    Hinds & Shankman, LLP v. Lapides, No. CV 18-10731-CJC(SKX), 2019 WL 4956148 (C.D. Cal. Oct. 8, 2019)
     
    New York State Department of Taxation TSB-M-19(2)R
     
    Final Regulations Issued for Certain Life Insurance Contract Transactions and Transfer for Valuable Consideration Rules
     
    PLR 201941023
     
    2020 Estate and Gift Tax Exemptions

    December 2019

  • Newsletter

    UK Tax Round Up

    Welcome to the November issue of UK Tax Round Up. This month has seen a number of interesting UK court decisions, the OECD's publication of its consultation document on Pillar Two of its Global Anti-Base Erosion (GLoBE) proposal, publication of the parties' manifestos for the upcoming General Election and a call from the ex-head of HMRC to abolish entrepreneurs' relief.

    November 2019

  • Newsletter

    Regulation Round Up

    Key developments in October 2019

    October 2019

  • Newsletter

    UK Tax Round Up

    Welcome to this month's Proskauer UK Tax Round Up. There have been a number of significant international tax developments in October including publication of the OECD secretariat's "unified approach" on Pillar 1 of its digitalisation of the economy workstream. Here in the UK, there was an interesting case decision on HMRC's guidance creating a "legitimate expectation" among other developments.

    October 2019

  • Newsletter

    Regulation Round Up

    Key developments in September 2019

    September 2019