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Member Articles


No FDIC Protection for Deposits in Overseas Branches of U.S. Banks

Contact: Saul Brenner; Berdon LLP (New York, New York, USA)   Those with deposits in the overseas branches of U.S. banks cannot count on FDIC protection. The FDIC's board of directors approved a regulation¹ cla ...

Trap for Landlords - VAT on Storage Facilities

Contact: Richard Higgs; Clarkslegal LLP (Reading, England) It is well known that there is a blanket exemption from VAT for land and property.  Landlords and landowners will be all too familiar with the requirement ...

Boodle Hatfield LLP Sponsors the Wealth Report 2013 Which Investigates the Impact on HNWIs of Recent Tax and Economic Changes

Global wealth is under the spotlight as never before and, understandably, the world's wealthy are on high alert. The Wealth Report 2013, sponsored by Boodle Hatfield LLP (London, England), surveys legal advisers to see ...

Same-Sex Marriages Recognized for Federal Tax Purposes Regardless of Where Taxpayers Live

Contact: Robert A. Browning; Spencer Fane Britt & Browne LLP (Missouri, USA) On August 29, 2013, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued guidance (in the form of a Revenue Ruling, ...

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