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Member Articles


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, ...

All Same-Sex Marriages Valid for Federal Tax Purposes

Contact: Farhad Aghdami; Williams Mullen (North Carolina & Virginia, USA) Same-sex marriages that are valid where celebrated are valid for all Federal tax purposes, according to a U.S. Department of the Treasury and Int ...

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