A recent case in the Court of Appeal for Ontario (the Court of Appeal) has brought clarity on the limitation period that should apply to trust claims against estates involving real property.

A consultation has been launched on Australia's tax promoter penalty laws.

The merits threshold for worldwide freezing order applications has been clarified in the England and Wales Court of Appeal's (EWCA’s) ruling in Dos Santos v Unitel (2024 EWCA Civ 1109).

The First-tier Tax Tribunal (FTT) has upheld penalties imposed by HMRC on two pension scheme administrators who failed to respond to HMRC information notices because an independent tax advice firm told them that they did not need to take any action.

The British Virgin Islands (BVI) Business Companies (Amendment) Act 2024 (the Act) has received governor's assent and was gazetted on 26 September 2024.

Brazil’s Law No. 14,973/2024 was published on September 16, 2024, making various changes to the country’s tax legislation. It includes a “special tax regularisation regime,” or amnesty, for undeclared resident and non-resident assets.

The England and Wales High Court's (EWHC) judgment in the recent case of Nilsson v Cynberg (2024 EWHC 2164 Ch) creates new uncertainty about the interaction of constructive trusts and expressly declared trusts, experts have said.

The British Virgin Islands Financial Services Commission (BVI FSC) has announced it will not take enforcement action against companies or registered agents that miss the 30 September 2024 deadline for filing their first annual returns under the BVI Business Companies Act.

Most professional body supervisors are complying with anti-money laundering (AML) regulations but none are fully effective in all areas, according to the latest annual report of the AML super-regulator, the Office for Professional Body AML Supervision (OPBAS).

A mutual evaluation report by the Financial Action Task Force (FATF) has found a 'high level of technical compliance' in India's measures to tackle illicit finance.