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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 ...

MAP-21 – The Next New Trap?

Contact: By Susan Kohn Ross; Mitchell Silberberg & Knupp LLP (Los Angeles, California, USA)For years, companies and service providers have arranged transportation and not given a second thought to the relevant regul ...

Supreme Court Decisions Offer Some Positive News for Employers

Two recent decisions of the United States Supreme Court provide employers with some helpful means of combating employment claims brought on a classwide or collective basis. Standard Fire Insurance Co. v. Knowles Contac ...

Cheap Natural Gas Prices: Prelude to Energy Unreliability and Price Volatility

Contact: Spencer Fane Britt & Browne LLP (Missouri, USA) Cheap gas prices driven by a boom in new shale gas development, coupled with more stringent emissions controls for coal fired plants, are causing a shift from co ...

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 ...

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