Member Articles

With the dust now settled on Rachel Reeves’ first budget, it is important to consider the implications of the budget for Inheritance Tax (IHT) planning. Key points to consider: Inheritance Tax relief for trading bu ...

In 2023, Iowa joined the ranks of states enacting consumer data privacy legislation. The Iowa Consumer Data Protection Act, Senate File 262 (the “ICDPA”), is slated to take effect on January 1, 2025, as Chapter 715D ...

The amount of commercial goodwill attached to a profitable construction business will depend on its specific characteristics. In general terms, goodwill is the value of a business in excess of its balance sheet “book v ...

Beginning as soon as Inauguration Day on January 20th, 2025, President-elect Trump could impose new immigration restrictions that will likely make the immigration sponsorship process more complicated for businesses and f ...

Authors: Karin Pagnanelli & Stacey Chuvaieva Earlier this week, the Ninth Circuit affirmed a District Court’s decision in Heckman v. Live Nation Entertainment Inc., finding that the delegation clause of Ticketmast ...

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) are sales taxes administered by the federal government and applicable to most goods and services sold in Canada. All businesses, including e-commerce busine ...