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Responsible Person Liability

Rivkin Radler LLP

N.Y. Sales Tax – Responsible Person Liability

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NY Needs the Revenue- A couple of weeks ago, the Tax Foundation released its latest “State Business Tax Climate Index,” which assesses a state’s tax system and compares it to that of other states. New York seems to be a...more

McGlinchey Stafford

Business Owners and Managers May Have Personal Liability for Unpaid Payroll Taxes and Not Know It

McGlinchey Stafford on

A recent 9th Circuit Court of Appeals decision emphasizes again the potential exposure “responsible persons” have to personal liability for payroll taxes under the Trust Fund Recovery Penalty (TFRP) provisions of Section 6672...more

Morrison & Foerster LLP

Fire Safety Regulations and Building Safety Act

Having recently come into force on 23 January 2023, the Fire Safety (England) Regulations 2022 (‘FSR’) impose fresh obligations on the ‘responsible person’ (‘RP’) of existing multi‐occupied residential buildings. This is...more

Latham & Watkins LLP

Delaware Court Confirms Corporate Officers’ Duty of Oversight - Lessons for UK Companies

Latham & Watkins LLP on

The US decision reminds UK companies and their officers to identify and report red flags about misconduct in the workplace. Certain shareholders of McDonald’s Corporation (the Company) sued David Fairhurst, the Company’s...more

BCLP

The Fire Safety (England) Regulations 2022

BCLP on

The Fire Safety (England) Regulations 2022 (Regulations) came into force on 23 January 2023. Government guidance to accompany the Regulations was published in December 2022. The Regulations introduce new, additional...more

White and Williams LLP

The Amended New Jersey WARN Act Client Alert

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On January 10, 2023, Governor Murphy signed Assembly Bill No. 4768, which gives permanent effect to sweeping amendments previously enacted to New Jersey’s WARN Act (“NJ WARN”). Originally slated to take effect in July 2020,...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Highlights Recent Cases - September 2021

The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which were previously taxable in Ohio....more

Williams Mullen

PODCAST: GovCon Perspectives - Are You Interested in Investing in a Company With a Federal Firearms License (FFL)?

Williams Mullen on

If you’re thinking about lending to a firearms industry member, you need to take special precautions. Firearms laws are complex, and impact multiple aspects in transactions. This podcast touches upon major areas of which you...more

Hogan Lovells

Publication of further guidance on the role of the “UK Responsible Person” in case of no-deal Brexit

Hogan Lovells on

On 18 September 2019, the United Kingdom’s Medicines and Healthcare products Regulatory Agency (MHRA) published new guidance regarding the role and responsibilities of the “UK Responsible Person”. ...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 10

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

McNees Wallace & Nurick LLC

Personal Responsibility for PA Tax Assessments

Under Pennsylvania law, there are important exceptions to the general rule that officers, employees and owners of a corporation or limited liability company have no personal liability for the business’s unpaid tax...more

Saul Ewing Arnstein & Lehr LLP

Avoiding “Responsible Person” Liability For Payroll and Sales Taxes

One benefit of conducting business through a corporation, limited liability company or other limited liability entity is the “shield” from personal liability that these entities generally afford stockholders, directors and...more

Saul Ewing LLP

White Collar Watch - January 2013

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In This Issue: - Death and Taxes? Recent Supreme Court Arguments in Gabelli v. SEC Concerning a General Statute of Limitations for Civil Fines May Also Affect How Long the IRS Has to Assess Penalties - Avoiding...more

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