Just in time for the holidays, the IRS published a notice outlining proposed guidance for the child savings and investment accounts established under the OBBBA.
UK Budget points a possible way to “no gain no loss” DeFi lending and staking, while tightening cryptoasset reporting rules.
Good news for corporate taxpayers this holiday season: final regulations on the Section 4501 stock repurchase excise tax include key exceptions omitted from the proposed rules and eliminate the controversial “funding rule.”
The Tax Court’s decision in Patel v. Commissioner reframes the economic substance doctrine, a central issue pending before the Tenth Circuit in Liberty Global.
The UK Government’s 2025 Budget introduces fiscal measures that will help to shape the taxation environment for businesses, investors, and financial markets in the year ahead.