- Ireland may have granted Apple 'unlawful' tax relief
- Amendments to intestacy and reasonable provision rules in England and Wales
- New Jersey ends permanent alimony
Ireland may have granted Apple 'unlawful' tax relief
The European Commission (EC) is set to announce tomorrow the preliminary findings into its investigation of Ireland's tax treatment of the US multinational Apple.Read more
According to press reports, the European Commission has concluded that Ireland breached EU state aid rules by granting the company some exceptionally favourable tax exemptions – so-called 'sweetheart' deals.
Amendments to intestacy and reasonable provision rules in England and Wales
The rules of intestacy in England and Wales change this week, with the coming into force of the Inheritance and Trustees' Powers Act 2014 on Wednesday 1 October.Read more
The main effect of the act is to abolish the life interest trust of the spouse established by the Administration of Estates Act 1925. In future, the surviving spouse of an intestate with children will get the GBP250,000 statutory legacy...
New Jersey ends permanent alimony
New Jersey Governor Chris Christie signed into law, on 10 September, a bill that has made significant changes to how alimony is awarded in the state.Read more
The bill establishes durational limits and enumerates certain factors concerning the modification and termination of alimony, while establishing "open durational" alimony.
The view from Ireland
Paraic Madigan TEP has represented Ireland on STEP’s Council since 2012, an experience he has found hugely beneficial from a professional point of view.Read more >
Anyone for ping-pong?
John Harper looks at the somewhat strange outcome in the case of Re Annesley and notes how succession proceedings might change radically in the future.Read more >
Surveying the VISTA
The Virgin Islands Special Trusts Act, 2003 has been around for over ten years. Here Chris McKenzie answers some frequently asked questions about the legislation.Read more >