Tax Law and International Tax Law

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.

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

In this update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help.

On October 20, 2025, the Internal Revenue Service ("IRS") released proposed Treasury Regulations that would revoke the look-through rule for domestic C corporations in determining whether qualified investment entities, such as real estate investment trusts ("REITs"), are domestically controlled under Section 897 of the Internal Revenue Code (the "Proposed Regulations").

Many individuals who have built up wealth over their lifetime hold a substantial portfolio that may include stocks, bonds, private equity, hedge funds, rental property, artworks, etc.

In this second article in the 'Killing trusts softly' series, Marsha Laine Dungog, Jennifer S. Silvius and David Laanemaa discuss the evolving US tax treatment faced by Australian superannuation funds for US persons and Aussie investors alike.

Liskow has learned that the Louisiana combined state and local sales and use tax return that was scheduled to roll out November 1st has been delayed.

Le Conseil d'État rappelle les conditions de déductibilité de la TVA supportée par une holding sur des dépenses liées à une cession de titres (CE, 30 septembre 2025, n° 499783).

Illinois has rolled out a major tax amnesty initiative aimed at recovering millions in delinquent state taxes. For individuals and businesses, this program offers a valuable opportunity to resolve outstanding liabilities while avoiding the heavy burden of penalties and interest.

In July 2025, the U.S. Tax Court issued an important ruling in JM Assets, LP v. Commissioner that affects how the Internal Revenue Service (IRS) handles tax audits of partnerships.

Liskow has learned that the Louisiana combined state and local sales and use tax return that was scheduled to roll out November 1st has been delayed.

Anumber of recent changes to U.S. tax law stemming from H.R. 1, also known as the One Big Beautiful Bill, are greatly impacting innovators, specifically those with research and experimentation expenditures.