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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

Payrolling Benefits Becomes Mandatory From 6 April 2026 - Are You Prepared?

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

See the latest commentary from our team of tax experts on the UK Spring Budget 2024 below...

United States Tax

AM

Alvarez & Marsal

The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Tale Of Two Crowns: COVID-19 And The Return Of Crown Preference

United States Tax

FC

FTI Consulting

Intentional Accidents: California Supreme Court Announces That General Commercial Liability Policies Apply To Negligent Hiring, Training, And Supervising Claims For Failing To Prevent Intentional Torts

United States Insurance

CF

Carlton Fields

Illinois Moves One Step Closer To Enacting Captive Reform

United States Tax

MW

McDermott Will & Emery

Proposed Regulations Would Permit Employers To Reimburse An Employee's Premium Costs For A Health Insurance Policy Purchased In The Individual Market

United States Employment

FL

Foley & Lardner

Hunton Insurance Recovery Blog: Georgia Court Of Appeals Holds That Policyholder Can "Stack" The Limits Of Each Primary Policy After Asbestos Claim

United States Strategy

HA

Hunton Andrews Kurth LLP

State Tax Law Updates

United States Tax

PR

Proskauer Rose LLP

Finishing SALT: May Wrap-Up And June Highlights

United States Tax

MW

McDermott Will & Emery

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

W

WilmerHale

Visa Turbulence: Navigating Your H-1B Future In A Shifting U.S. Landscape (Video)

United States Immigration

Gs

Green and Spiegel

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

J

JAMS

The U.S. Economy: Modest Activity And Intensifying Uncertainty (Ankura Monthly Economic Report November 2025)

United States Strategy

AC

Ankura Consulting Group LLC

Why Wayfair Won't Matter

Supreme Court case raises ‘substantial nexus' controversy in internet age, capturing attention of tax specialists—and the public.

United States Tax

RS

Reed Smith

State & Local Provisions (Video)

State & Local Provisions - Video

United States Tax

MW

McDermott Will & Emery

LLCs And Tax Reduction: What Members Can Do To Avoid Social Security And Medicare Taxes?

No one likes to pay federal income taxes, but for many members of multi-member LLCs, the self-employment tax and the Medicare tax on their income from their LLCs can be almost as bad.

United States Tax

MM

McLane Middleton, Professional Association

State + Local Tax Insights: Fall 2017

The driving force behind much of state tax reform in the past has been the goal of uniformity among the states.

United States Tax

MF

Morrison & Foerster LLP

Accelerating Start-ups By Deferring Taxes

United States Tax

FR

Fox Rothschild LLP

IRS Proposes Regulations On ACA Reporting Requirements

United States Tax

GT

Grant Thornton LLP

View From McDermott: Conduct Regular Reviews To Ensure Compliance With FICA Tax Withholding Rules

United States Employment

MW

McDermott Will & Emery

Employers Need 2015 Year-End Planning To Meet Employee Reporting And Withholding Requirements

United States Employment

MW

McDermott Will & Emery

IRS Announces Retirement Plan Limits For 2016 Remain Unchanged

United States Tax

BR

Blank Rome

Retirement Planning Strategies Under The Scrutiny Of The Federal Fisc

United States Tax

B

BakerHostetler

New Social Security Card Application Requisites Raise Eyebrows

United States Employment

FL

Foley & Lardner

Appeal Of Tax Court Decision Focuses On Foreign Tax Credit, Tests Scope Of U.S.-France Totalization Agreement

United States Tax

B

BakerHostetler

Taming The Three-Headed Monster: FICA, SECA, And NIIT Applied To Real Estate Activities

United States Real Estate

RB

Reinhart Boerner Van Deuren s.c.

IRS Announces That It Will No Longer Refund FICA Taxes On Severance Payments

United States Employment

O

Orrick

New Social Security Card Application Requisites Raise Eyebrows

Critics of the rule change claim the Obama Administration is making it easier for unauthorized immigrants to fraudulently work by obtaining SSNs.

United States Employment

FL

Foley & Lardner

Appeal Of Tax Court Decision Focuses On Foreign Tax Credit, Tests Scope Of U.S.-France Totalization Agreement

Briefing is underway in an appeal by two taxpayers of a U.S. Tax Court decision denying them foreign tax credits for money they contributed to social security payments to France.

United States Tax

B

BakerHostetler

Taming The Three-Headed Monster: FICA, SECA, And NIIT Applied To Real Estate Activities

This article provides an overview of FICA, SECA, and NIIT in the context of real estate activities, with an emphasis on the application to flow-through entities.

United States Real Estate

RB

Reinhart Boerner Van Deuren s.c.

IRS Announces That It Will No Longer Refund FICA Taxes On Severance Payments

The IRS recently announced that severance payments are taxable wages under FICA, and thus employers who seek tax refunds on those payments will be denied.

United States Employment

O

Orrick

IRS Issues Guidance On Sick Pay Paid By Third Parties

United States Tax

GT

Grant Thornton LLP

Severance Payments Are Taxable Wages Under FICA

The U.S. Supreme Court ruled that severance payments made to employees terminated against their will are taxable wages under FICA.

United States Employment

DM

Duane Morris LLP

Taxation Of Salaried Members: An Update For Asset Managers

Last summer, HM Revenue & Customs published proposals for major changes to the UK's rules on the taxation of partnerships.

United States Tax

KM

Katten Muchin Rosenman LLP

Camp's Tax Reform Discussion Draft Released

Rep. Dave Camp’s tax reform discussion draft has been released.

United States Tax

ML

McGuireWoods LLP

IRS Issues Proposed Regulations On Information Reporting By Employers And Insurers

The IRS recently issued proposed regulations to implement the information reporting requirements for insurers and certain employers under the Patient Protection and Affordable Care Act.

United States Tax

GT

Grant Thornton LLP

Supreme Court Will Hear Case On Whether Severance Pay Is Subject To Payroll Tax

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

IRS Offers FICA Tax Refund Procedures For Post-DOMA Employer Claims

United States Tax

GT

Grant Thornton LLP

Colorado Accounting Department Head Sentenced To Federal Prison For Failing To Pay Over Employment Taxes

United States Tax

B

BakerHostetler

IRS To Intensify Attack On Worker Misclassification

United States Tax

AG

Archer & Greiner P.C.

Sixth Circuit Denies Rehearing Of FICA Tax Severance Pay Case

United States Tax

GT

Grant Thornton LLP

Spain Adopts Legal Measures To Combat Fraud

United States Employment

JD

Jones Day

IRS To Increase Worker Classifications Cases Referred By States

United States Tax

ML

McGuireWoods LLP

Sixth Circuit Denies IRS Request To Rehear Decision Upholding Refund For FICA Taxes On Certain Severance Payments

United States Tax

GT

Grant Thornton LLP

Severance Benefits May Not Be Subject To FICA Taxes: You May Need To File A Protective Refund Claim Soon

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

IRS Issues New Withholding Tables And Offers Implementation Period For New Rates

United States Tax

GT

Grant Thornton LLP

2013 Benefit Limits

United States Tax

KT

Kilpatrick Townsend & Stockton LLP

The Fiscal Cliff: Crisis Averted

United States Government

WL

Waller Lansden Dortch & Davis

Global Stock Plans Update – Summer 2011

United States Tax

JD

Jones Day

IRS and Treasury Complete Guidance on Valuation of Life Insurance Contracts in Employee Benefit Arrangements

United States Employment

SA

Sutherland Asbill & Brennan LLP

Corps Of Engineers' 'Migratory Bird Rule' Runs Afoul Of U.S. Supreme Court

United States Environment

JB

Johnson & Bell Ltd

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Latest Videos

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A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

State & Local Provisions (Video)

MW

McDermott Will & Emery

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