The Chancellor’s announcement on Wednesday that the UK’s capital gains tax (CGT) rate for carried interest would be increased by only a few percentage points from 28% to 32%, effective April 2025, was welcome news to many....more
In Haworth v HMRC the Supreme Court (SC) upheld the Court of Appeal’s (CA’s) decision to quash a follower notice (FN) and accelerated payment notice (APN) issued to the taxpayer, Mr Haworth. An FN can be issued by HMRC where...more
Battle Royal – handling of boardroom dispute was repudiatory breach - The High Court decision in Stobart Group Ltd v Tinkler explores the extent of a director's duties in the context of a boardroom dispute....more
Congress passed a $1.3 trillion spending bill early on March 23, 2018, narrowly averting a government shutdown. Following a 256-167 vote in the House and a 65-32 vote in the Senate, the FY 2018 (FY18) omnibus spending package...more
As we reported, the House and Senate have passed a joint resolution under the Congressional Review Act disapproving the SEC Resource Extraction Rule and that President Trump was expected to sign the legislation that...more
On January 4, 2016, the Department of Health and Human Services Office for Civil Rights (“OCR”) issued a rule modifying the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) Privacy Rule to expressly...more
In response to the Obama Administration’s executive actions to reduce gun violence, on January 4, 2016, the U.S. Department of Health and Human Services’ Office of Civil Rights (OCR) issued a final rule, which modifies the...more
On January 6, 2016, the U.S. Department of Health and Human Services (HHS) released a modification to the Health Insurance Portability and Accountability Act (HIPAA) removing barriers to reporting federal mental health...more
On January 6, 2016, the U.S. Department of Health and Human Services (HHS) issued a final rule amending the Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule to strengthen the current background check...more
This Week: The Senate and House pass legislation to repeal the Affordable Care Act but without enough votes to override a potential veto... However, this is the first time repeal legislation makes it to the President’s...more
On January 4, 2016, the U.S. Department of Health and Human Services (HHS) issued a final rule that modifies the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule. This modification expressly...more
An amendment to HIPAA’s privacy rules will allow a limited subset of covered entities (such as, potentially, state agencies) to disclose information to the National Instant Criminal Background Check System (NICS)....more
The January 6, 2016 Federal Register included a final rule (“Final Rule”) amending the HIPAA Privacy Rule to expressly permit certain “covered entities” to disclose to the National Instant Criminal Background Check System...more
In the wake of recent gun violence and in a concerted effort to protect public safety, the Department of Health and Human Services (HHS) released a final rule published in the Federal Register January 6, 2016, that modifies...more
This article is a preliminary report on the Obama administration’s action on gun control, which was announced on January 5, 2016, and provides a brief overview of the proposed action. We will provide more in-depth analysis...more
On January 7, 2014, the U.S. Department of Health and Human Services (HHS) issued a notice of proposed rulemaking (NPRM) for the purpose of modifying the Health Insurance Portability and Accountability Act of 1996 (HIPAA) to...more
The Department of Health and Human Services (HHS) has released a proposed rule that would modify the Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule by allowing health care providers to make certain...more
President Obama Signs Pathway for SGR Reform Act of 2013 – On December 26, 2013, President Obama signed the Pathway for SGR Reform Act of 2013 (the “Act”), preventing the scheduled payment reduction for...more
Gun violence is a hot topic in the wake of the Newtown shootings and the aftermath of last week’s Boston Marathon bombings, and now health privacy has joined the debate....more