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The “Meaningful Stake” Debate: Third Circuit Reverses Tax Court Decision in Historic Boardwalk

Contact: Jenny H. Connors and Allison T. Domson & Conrad Garcia; Williams Mullen (North Carolina and Virginia, USA) On August 27, 2012, the United States Court of Appeals for the Third Circuit reversed the holding of th ...

Pensions Auto Enrollment templates for employers

Contact: Burgis & Bullock (Warwickshire, England) With the imminent arrival of the new Pensions Regulations, letter templates have been made available from The Pensions Regulator for employers to communicate with w ...

Australian Capital Gains Tax (CGT) Changes

Contact: ESV Chartered Accountants (New South Wales, Australia) The Australian Federal Government announced changes to the Capital Gains Tax ("CGT") regime in the budget on 8 May 2012. As a result the 50% CGT discount h ...

The introduction of Carbon Tax in Australia

Contact: ESV Chartered Accountants (New South Wales, Australia)   The beginning of the new financial year saw Australia join much of the developed world in pricing carbon emissions. From 1 July 2012, Australia's t ...

Contentious Trusts & Estates and Family News

Contact: Boodle Hatfield (London, England) Friends and property interests On what basis is a property that has been purchased by friends to be divided? Find out more The Court of Appeal upholds a son's expectation ...

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TAG Tax (US) Article Count:  24

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