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Member Articles


Consultation on Trust Taxation

Contact: Boodle Hatfield LLP (London, England) HMRC has formally launched a consultation on its proposals to simplify the calculation of IHT on so-called “relevant property” trusts. These include all discretionary t ...

WMS Partner Provides Thoughts on Australia's 2013 Budget Announcement

The 2013 Australian Budget announcements may be met with a healthy dose of scepticism. In an election year where a change in government is probable, it remains to be seen how much of the announced policy will make it to ...

Revocation of QSUB Status of Chapter 11 Debtor Does Not Violate Automatic Stay

Contact: Berger Singerman (Florida, USA) This Tax Alert discusses the recent Third Circuit Court of Appeals Court case, In Re: The Majestic Star Casino, LLC, et. al., 2013 WL 2162781 (CA 3 5/21/2013), which vacated th ...

Mercer & Hole's Insight into the Statutory Residence Test: A New Way of Looking at Tax Residence in the UK

Contact: Lisa Spearman; Mercer & Hole (London, England) If any of your clients have a home or work in the UK or visit frequently they could be affected as of 6 April 2013. An individual's tax liability in the UK is bas ...

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