Searching Content indexed under Capital Gains Tax by Proskauer Rose LLP ordered by Published Date Descending.
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UK Tax Round Up - June 2019
In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer.
10 Jul 2019
"Passthrough Deduction" Regulations Finalized
The passthrough deduction provides a maximum effective rate of 29.6%.
United States
20 Mar 2019
UK Tax Round Up – February 2019
The Finance Bill 2019 received Royal assent on 12 February 2019 becoming the Finance Act 2019. Among numerous other things,
13 Mar 2019
UK Tax Round Up - January 2019
Three significant changes have been made to the Finance Bill published last October which will be included in the Finance Act 2019 (expected to receive Royal Assent in early February).
11 Feb 2019
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
United States
16 Nov 2018
Summary Of The Opportunity Zone Program
The Tax Cuts and Jobs Act enacted section 1400Z-2 of the Internal Revenue Code, which created the qualified opportunity zone program.
United States
14 Nov 2018
UK Budget – Some Key Changes
The UK Budget took place on 29th October.
5 Nov 2018
UK Tax Round Up: October 2018
The Autumn Budget will be presented later today and the Finance Bill 2019 will be published on 7 November.
1 Nov 2018
General UK Tax Developments: October 2018
The Chartered Institute of Taxation (CIOT) has published its response to the profit fragmentation rules published on 6 July 2018 in Clause 10 and Schedule 6 of the draft Finance Bill 2019.
1 Nov 2018
[Podcast]: Nuts And Bolts On A Management Buyout (Part 6 Of 7)
In this episode of The Proskauer Benefits Brief, partners Michael Album and Josh Miller discuss the incentive equity package that management will be offered in the buyout
United States
29 Oct 2018
UK Tax Round Up: March 2018
Welcome to the March edition of the Proskauer UK Tax Round Up.
28 Mar 2018
UK Tax Round Up
The first version of the Finance (No. 2) Bill 2017-19 was published on 1 December 2017. The majority of the Bill's content had been previously announced at the Autumn 2017 Budget ...
European Union
3 Jan 2018
New Rules For Tax-Exempt Organizations In The Tax Cuts And Jobs Act
On Thursday, November 2, House Republicans led by Speaker Paul Brady (R-WI) and Chairman of the House Ways & Means Committee Kevin Brady (R-TX), released the first public draft...
United States
7 Nov 2017
Tax Court Rules That Extensions Of Variable Prepaid Forward Contracts Do Not Result In Taxable Exchanges
Last week, in McKelvey v. Commissioner¸ the U.S. Tax Court held that the extension of a typical VPFC did not give rise to a taxable exchange to the obligor because a VPFC is solely an obligation...
United States
2 May 2017
Personal Planning Strategies - December 2016
It should be noted that while the estate tax exemption is portable among spouses at death, the GST tax exemption is not portable.
United States
9 Dec 2016
Proposed New UK Penalties Regime Precipitated By CRS
Many people will be familiar with the information gathering and reporting requirements the OECD's Common Reporting Standard ("CRS") places on financial institutions.
3 Oct 2016
Obama's Budget Proposals Expand Application Of Net Investment Income Tax And Address Carried Interest
On February 9th, President Obama released his Budget Proposals for 2017 (the "Budget Proposals").
United States
17 Feb 2016
Significant Changes To U.S. Taxation Of REITs And Investments By Non-U.S. Investors In Real Property Under The PATH Act
On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of 2015.
United States
3 Feb 2016
UK Summer Budget 2015 – Key Issues For Asset Managers And Non-UK Domiciled Individuals
On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures which utilise at least one partnership (including a limited partnership), and further changes that will particularly impact UK tax-resident individuals who are not domiciled in the UK for tax purposes ("non-doms").
United States
20 Jul 2015
New House Bill Would Require Registration Of Almost All Investment Advisers
Many advisers to hedge funds, private equity funds, venture capital funds and fund of funds use the “private adviser exemption” to avoid having to register with the SEC as investment advisers, if they have fewer than 15 clients in any 12 month period.
United States
3 Mar 2009
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