Business Taxes, Tax Tribunal

Upper Tribunal Affirms FTT Bluecrest Decision on LLP Salaried Member Rules

Dechert LLP on 10/4/2023

Asset managers established as LLPs will welcome the Upper Tribunal’s recent decision to uphold the decision of the First Tier Tax Tribunal (“FTT”) on the application of the salaried member rules in Bluecrest...more

New York to Taxpayer: “Forget What the Feds Said, You’re a ‘Responsible Person"

Rivkin Radler LLP on 8/9/2022

Where is the Economy Heading? According to the data released Friday by the Department of Labor, the U.S. economy added approximately 528,000 jobs in July, reducing the unemployment rate to 3.5 percent. Although this...more

Happy New Year! New York Court strikes down retroactive decertification of a tax credit

Eversheds Sutherland (US) LLP on 1/7/2020

On December 26, 2019, in Matter of Mackenzie Hughes LLP v. New York State Tax Appeals Tribunal, the New York Supreme Court, Appellate Division, held that New York’s retroactive decertification of Qualified Empire Zone...more

MoFo New York Tax Insights - Volume 10, Issue 8

Morrison & Foerster LLP on 8/6/2019

Welcome to the latest issue of New York Tax Insights. In this issue we cover: ..The New York State Department of Taxation and Finance’s release of revisions to its draft business corporate franchise tax regulations for...more

Impact of Check-the-Box Conformity on State Tax Appeal Procedures – Who’s the Real Taxpayer Here? - SALT Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on 9/14/2018

In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more

MoFo New York Tax Insights - Volume 9, Issue 6

Morrison & Foerster LLP on 6/1/2018

DRAFT BILL RELEASED IMPLEMENTING A NEW YORK STATE UNINCORPORATED BUSINESS TAX - The New York State Department of Taxation and Finance has released a “discussion draft” of a bill that would implement a New York State...more

MoFo New York Tax Insights - Volume 7, Issue 8

Morrison & Foerster LLP on 8/5/2016

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

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