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Earlier this year, the IRS finalized Treasury Regulations under Section 965, as amended by the 2017 tax reform legislation.

Introduced in 2014, SITR provides tax relief for individuals who invest in qualifying social enterprises and certain charities. Investors can deduct 30% of the cost of their investment from their income...

It is now possible, with effect from 6 April 2012, for taxpayers who are resident but non domiciled in the UK and who pay tax on the remittance basis to bring their offshore income and gains into the UK free of tax.

The Court of Justice of the European Union has decided that the services of managing pension schemes should be taxable rather than exempt.

Withers Plays An Important Role In Historic US Supreme Court Groundbreaking Decision On Taxation Of Trusts

The Upper Tribunal has heard an appeal against the favourable First Tier Tribunal decision in British Disabled Flying Association where it had been held that the zero rate applied to lightly adapted aircraft.

No family wants their personal issues or disputes over family wealth in the public eye. Even in private, these disagreements can be devastating for family relations...

The window of opportunity for increasing the pot of funds that can be remitted to the UK without UK tax by separating 'mixed funds' ...

Recent research by Luxury Portfolio International suggests that personal wealth globally has grown by 15% and the number of HNWIs has increased by 25% over the past four years

US Supreme Court Narrows Whistleblower Definition Under Dodd-Frank Act

On February 2, 2018, the SEC approved a NYSE rule change to allow companies to directly list their securities on NYSE without first offering them to the public in an initial public offering.

On October 23, 2017, the Securities and Exchange Commission approved new auditing standards for the Public Company Accounting Oversight Board, which had been proposed on July 19, 2017.

A recent decision by the Delaware Court of Chancery illustrates that a company's material non-disclosure disqualifies the company's directors from deferential scrutiny under the Corwin rule.

On May 2, 2018, FINRA announced that it is revising parts of its Sanction Guidelines. FINRA's Sanction Guidelines provide general principles and sanction recommendations to assist FINRA's adjudicators ...

On August 21, 2018, the IRS issued Notice 2018-68 to provide guidance on the application of section 162(m) of the Internal Revenue Code.

The Securities and Commodities Authority of the UAE (the "SCA"), which regulates Sukuk offerings in the UAE and by UAE companies in non-UAE jurisdictions ...

On August 24, 2018, the SEC announced the agenda for the September 13th meeting of the Investor Advisory Committee (IAC).