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Member Articles


Treasury and IRS Issue First Installment of Opportunity Zone Guidance

Authors: Patrick J. O’Sullivan and Louis Tuchman On October 19, 2018, the Treasury Department issued proposed regulations that address many, but not all, of the open questions surrounding the Opportunity Zone tax ince ...

Be Wary of States Circumventing the $10,000 SALT deduction limitation

Current Law: The Tax Cuts and Jobs Act of 2017 limits individual taxpayer's state and local tax (SALT), itemized deduction to $10,000 (including real estate taxes). The previous law allowed an unlimited deduction. This ...

The Great British Banking Revolution – Are the Digital Challenger Banks here to stay?

Author: Matthew Blakebrough Clearbank, Monzo, Revolut, Starling and Tandem; if you haven't heard of these, you soon will as they represent 5 of the most successful digital challenger banks of 2018, all of whom have jus ...

New California Employment Laws

Author: Erica Parks September 30, 2018, was the cut-off for Governor Brown to sign or veto bills passed by the California legislature this year. So it’s not surprising that that the summer months saw a flurry of emplo ...

Good Service is more than just Good Business

Author: David Moore In a recent unreported case in the County Court at Central London (Sajid v Nuur, 30 July 2018), a Claimant (Landlord) had brought a claim against a Defendant (a former Tenant) and attempted to serve ...

Ramping up subcontractor protection – Retention and now ‘Deemed’ Statutory Trusts

Authors: Robert Riddell, Partner and Brianna Smith, Lawyer Poor payment practices in the construction industry have faced increasing scrutiny by legislators, culminating in a series of amendments (and proposed amen ...

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