Tax Law and International Tax Law

How These Powerful Estate Planning Tools Can Transform Your Wealth Transfer Strategy...

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA).

The Internal Revenue Service ("IRS") announced a new electronic filing platform for Form 15620 to make an election pursuant to Section 83(b) of the Tax Code.

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.

The end of Summer and onset of Fall brings many unpopular rituals each year. At the top of this list for most people would be the return of school and colder weather...

Manufacturers considering new or expanded U.S. operations should review the plethora of financial incentives available at the federal, state, and local levels.

Since our prior installment in the One Big Beautiful Bill Act Analysis Series was published just days after the One Big Beautiful Bill Act (OBBBA) was signed into law, there have been noteworthy updates...

The Obama administration submitted a budget proposal on Feb. 13 with trillions of dollars in proposed tax changes. The tax platform in the budget proposal is largely an amalgamation of provisions from earlier legislative initiatives and previous budgets, but it does include several significant new proposals affecting high-income individuals and multinational taxpayers.

On February 14, 2011, the Obama Administration Fiscal Year 2012 Budget and the Department of the Treasury "General Explanations of the Administration’s FY2012 Revenue Proposals" (the "Budget") were released.

The fiscal 2012 state budget proposed by Governor Malloy includes a provision to increase the resident user fee (provider tax) for nursing homes.