6/9/2026 3:02:38 PM US citizens moving to the UK part 4: Inheritance tax and estate planning By Sangna Chauhan Caroline Belam Key takeaways: The UK’s nil-rate band for Inheritance Tax (IHT) is just £325,000, significantly lower than the US equivalent of...
6/9/2026 1:24:37 PM The clock is ticking for COVID-era IRS penalty refunds By Kurt Rademacher Timmoney Ng Wayne Lee To borrow a phrase from Queen and David Bowie, some US taxpayers will be “Under Pressure” this summer. A landmark court decision may have...
6/9/2026 10:01:37 AM Dazi “Forced Labour” proposti dallo US Trade Representative contro 60 economie: anche l’Unione europea nel mirino nonostante il Regolamento (UE) 2024/3015 By Gaetano Salvioli Nicolò Cusimano Il 2 giugno 2026, lo United States Trade Representative (di seguito “USTR” o “Rappresentante per il Commercio USA”), ha pubblicato un...
6/9/2026 9:27:57 AM HMRC Expands Use of AI-led Fraud Detection, Increasing Personal Claims Against Ex-Directors By Thomas Wood Crispin Daly Imagine a scenario - a director of a financially distressed retail group faces the choice of paying trade creditors, staff, or tax...
6/8/2026 9:21:37 AM German Real Estate Transfer Tax – Has the ECJ just established a new reorganisation relief for German RETT under the EU Capital Raising Directive? By Philipp Redeker Tobias Franz Hagen Krüger German Real Estate Transfer Tax (RETT) is imposed not only on the direct transfer of legal ownership in real estate, but also, for...
6/7/2026 4:47:07 PM MARAD Modernizes U.S. Citizenship Evidencing Requirements for Vessel Owners and Program Participants By Leon Rittenberg III Kevin Naccari The Maritime Administration (MARAD) published two companion final rules in the Federal Register on June 4, 2026, that together modernize...
6/5/2026 12:46:56 PM Transfer Tax Planning and Structuring in Cross-State Sale-Leaseback Transactions By Nathaniel Ku Alexandra Sheedy-Rodriguez Transfer taxes are often one of the largest transaction costs in a multi-state sale-leaseback, and the rules governing them vary...
6/4/2026 7:53:06 PM IRS Ruling Allows Multi-Line Family Business to Split Up the Business Lines Among Shareholders Tax-Free By Leon Rittenberg III Caroline Lafourcade John Rouchell John Bradford Kevin Naccari +2 more... Show less A common theme we see today in family-owned businesses is the ownership of several lines of business either through a parent corporation...
6/4/2026 4:13:06 PM CIS Guidance Update: A Cautionary Tale on How Small Changes Can Make a Big Difference to Those Involved With Development Loans By Emma McGrory Leah Glover Rachel Worrall What has happened? On 5 May 2026, HMRC changed its internal guidance to state that the construction industry scheme (the “CIS”) may apply...
6/3/2026 1:04:09 PM US citizens moving to the UK part 3: Navigating trusts, businesses and investment pitfalls By Sangna Chauhan Caroline Belam Key takeaways: US persons must be aware of new and continuing reporting requirements, including obligations arising under the Foreign...
6/3/2026 8:14:08 AM The constitutionality of methods of influence used by the UK in imposing OECD tax reform on Crown Dependencies and Overseas Territories. By Grahame Jackson Earlier this week, the FT reported that the UK is applying pressure to the Overseas Territories (OTs) to increase "transparency".There...
6/2/2026 10:27:06 AM PREFERENCE SHARES IN ITALIAN CORPORATE STRUCTURES: WHAT TAX RULING 90/2026 MEANS FOR INVESTORS By Toni Marciante Italian preferred equity has never been more attractive to private equity sponsors and capital providers. But a recent ruling from the...
6/1/2026 3:43:36 PM LDR Clarifies LaTAP Registration Requirements for Contractors Claiming Public Project Sales Tax Exemption By Bob Angelico Caroline Lafourcade Kevin Naccari The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in...
5/28/2026 6:47:37 PM Proposed Constitutional Amendment Would Expand Homestead Exemption for Senior Property Owners By Bob Angelico Leon Rittenberg III Caroline Lafourcade Kevin Naccari +1 more... Show less Louisiana voters will have the opportunity to expand property tax relief for senior homeowners when a proposed constitutional amendment...
5/28/2026 3:16:37 PM Sixth Circuit Reverses $39 Million Excise Tax Judgment Against Fractional Jet Operator By Leon Rittenberg III Caroline Lafourcade Kevin Naccari In a unanimous decision issued May 27, 2026, the United States Court of Appeals for the Sixth Circuit reversed a $39 million judgment the...
5/28/2026 1:38:07 PM LDR Finalizes Pass-Through Entity Election and Withholding Table Rules By Bob Angelico Caroline Lafourcade Kevin Naccari The Louisiana Department of Revenue has finalized two sets of regulations published in the May 20, 2026 edition of the Louisiana Register...