Contact: Boodle Hatfield (London, England)

Friends and property interests

On what basis is a property that has been purchased by friends to be divided?

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The Court of Appeal upholds a son's expectation of inheritance

Where a person has an expectation of receiving certain property from an estate and is left disappointed, they may have a claim based on the doctrine of proprietary estoppel...

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Contact: Spencer Fane Britt & Browne LLP (Missouri, USA)

Business owners are bombarded by the uncertainty caused by the upcoming election and the anticipated 2013 increases in personal income taxes, capital gains

Read more: 2012 Tax Planning Strategies Webinar for Business Owners

Contact: Williams Mullen (North Carolina & Virginia, USA)

This North Carolina corporate income tax alert discusses developments from the recently concluded short session of the General Assembly.

Read more: North Carolina Tax Update

By: Berger Singerman LLP, Miami, Florida, USA

This month’s Tax Alert discusses a recent Tax Court case which held that gifts of limited partnership interests qualified for the annual gift tax exclusion. This case reverses the negative trend followed by a line of

Read more: Gifts of Limited Partnership Interests Qualified for the Annual Gift Tax Exclusion

Contact: Berger Singerman LLP (Florida, USA) 

This month’s Tax Alert discusses a recent IRS Office of Chief Counsel Memorandum which concludes that a testamentary limited power of appointment may not be sufficient to prevent a transfer of property

Read more: Testamentary Limited Power of Appointment May Not Prevent Transfer to Irrevocable Trust From...