Structuring DSO/MSO Healthcare Ventures and Practice Acquisitions
Podcast: Introduction to Credit Funds: Basics on How Credit Funds and Private Equity Funds Differ
Investment Management Update – Fees and Expenses
The Supreme Court confirmed in Centrica Overseas Holdings Ltd v HMRC that the tests for trading and management expenses of a capital nature are the same. The decision also confirms that once a company has decided in principle...more
An often-explored theme of this blog is the frequency with which similarly situated owners of similarly situated closely held business, facing a similar set of economic circumstances, and presented with a similar set of...more
Corporate Rate Increase? We begin this week with the Senate having passed the President’s $1.9 trillion coronavirus relief and economic stimulus plan (the “American Rescue Plan” following a marathon session during which...more
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. The Week of January 18 – January 22, 2021 - Adams Challenge (UK)...more
A recent case, Lender Management, LLC v. Commissioner, provides a potential roadmap for family offices on how to structure their operations for U.S. federal income tax purposes. ...more