Tax

  • June 11, 2026

    Revised Microcaptive Rules Still Violate APA, 6th Circ. Told

    A microcaptive insurance advisory firm asked the Sixth Circuit on Thursday to overturn a Tennessee federal court's ruling that a set of revised IRS rules requiring taxpayers to disclose some microcaptive arrangements doesn't violate the Administrative Procedure Act.

  • June 11, 2026

    NC's GOP Sends Freeze On Property Tax Appraisals To Gov.

    Some North Carolina residents' property tax appraisals would be frozen under a Republican-backed bill now on the desk of Gov. Josh Stein.

  • June 11, 2026

    Fed. Circ. Pauses Trade Court's Limited Block Of Global Tariffs

    The Federal Circuit halted a U.S. Court of International Trade ruling prohibiting the government from collecting temporary global tariffs on two retailers and the state of Washington while it considers whether those duties are lawful, according to an order Thursday.

  • June 11, 2026

    Fla. Suit Says Property Tax Ballot Wording Misleads Voters

    Florida's wording of a proposed constitutional amendment set to be voted on in November to boost the state's homestead exemption misinforms voters of the effects of the ballot measure, according to a complaint filed in state circuit court.

  • June 11, 2026

    Auto Parts Biz Says Freight Co. Duped It Into Container Fraud

    A Michigan-based importer and seller of aftermarket auto parts that was stuck with added costs from U.S. Customs and Border Protection related to empty shipping containers has sued its freight-forwarding contractor, claiming it was tricked into facilitating a fraud scheme.

  • June 11, 2026

    Conn. Justices Order New Trial In $13.2M Estate Tax Fight

    The Connecticut Supreme Court on Thursday ordered a new trial over the state's $13.2 million tax assessment against the estate of a health insurance executive who died in Florida, saying a trial judge should have applied a lower standard of proof when determining the executive's state of residence.

  • June 11, 2026

    British Airways Hotel Costs Are Tax-Deductible, Tribunal Told

    The cost of hotel rooms for cabin crew members serving on back-to-back flights is tax-deductible because overnight stays such as those are part of the employees' duties, British Airways told a London tribunal Thursday.

  • June 10, 2026

    Judge Tells DOJ Not To 'Play Possum' On Trump Fund

    A D.C. federal judge on Wednesday declined to block the Trump administration's proposed $1.8 billion "lawfare" fund, crediting statements from Attorney General Todd Blanche and other U.S. Department of Justice lawyers last week that the fund was dead.

  • June 10, 2026

    4 Key Questions Surrounding US Forced Labor Tariff Rates

    New proposed U.S. tariffs meant to address goods tied to forced labor are likely to create new administrative burdens for importers, from new compliance hurdles domestically to the potential for retaliatory measures by trading partners on U.S. goods shipped abroad, attorneys told Law360.

  • June 10, 2026

    British Airways Owes £5.8M Tax Over Hotel Stays, HMRC Says

    Britain's tax authority urged a London tribunal Wednesday to rule that British Airways is liable for around £5.8 million ($7.8 million) in tax over hotel rooms provided to cabin crew on back-to-back flights.

  • June 10, 2026

    Amgen Can't Amend Petition To Address Potential Double Tax

    Drugmaker Amgen isn't entitled to amend its petition to protect against possible double taxation after an eight-week trial and briefing in its income-allocation case already have been completed, the U.S. Tax Court said, noting that the trial concluded in January 2025.

  • June 10, 2026

    Pa. Country Clubs' Dues Are Tax-Exempt, Panel Affirms

    A Pennsylvania township's business privilege tax cannot apply to the dues, fees and assessments collected by two country clubs because the tax can apply only to for-profit businesses, a panel for the Commonwealth Court ruled Wednesday.

  • June 10, 2026

    Former Sen. Tim Scott Staffer Joins K&L Gates In DC

    A former committee staff director for U.S. Sen. Tim Scott, R-S.C., has been hired at K&L Gates LLP, the firm announced Wednesday, following her time as a senior vice president with a bipartisan government relations and lobbying firm.

  • June 10, 2026

    5th Circ. Rejects Gov't Bid To Revisit Home Distilling Ban

    The Fifth Circuit denied the U.S. government's request for the full court to review a three-judge panel's April opinion finding the tax code's ban on distilling whiskey at home unconstitutional after another appeals court's opposite conclusion affirmed the ban.

  • June 10, 2026

    RI Adopts Rule Taxing Second Homes Valued Above $1M

    Rhode Island will implement a tax on non-owner-occupied residential properties with assessed values of $1 million or more under a regulation issued by the state Division of Taxation.

  • June 10, 2026

    San Diego Vacancy Tax Ballot Measure Heading For Defeat

    A ballot measure in San Diego to tax vacant homes, with an additional cost for empty homes owned by corporations, appeared headed for defeat with most ballots counted.

  • June 10, 2026

    Tenn. Remittance Tax Is Unconstitutional, Fintech Group Says

    A top fintech industry organization sued Wednesday to block an impending new Tennessee tax on outgoing international money transfers, challenging what the trade group contends is an unconstitutional toll on the billions of dollars sent abroad from the state each year.

  • June 09, 2026

    Challengers Of Trump's 'Slush Fund' Want Proof Plan Is Dead

    Plaintiffs challenging what they call President Donald Trump's proposed $1.8 billion "slush fund" in Virginia and Washington, D.C., federal court on Tuesday expressed doubt that the administration's plan to pay victims of "lawfare and weaponization" is truly "not moving forward" as the acting attorney general has claimed.

  • June 09, 2026

    Ex-Fla. Rep. Asks For Trial Redo On Foreign Agent Charges

    A former congressman urged a Florida federal court to overturn a jury verdict finding him guilty of secretly lobbying for Venezuela's leftist regime for $50 million, arguing several missteps by the court resulted in his conviction.

  • June 09, 2026

    CIT Judge Skeptical Of Gov't's IEEPA Refund Appeal

    A U.S. Court of International Trade judge spent much of an hour-plus hearing Tuesday attempting to talk the federal government out of appealing his order requiring immediate refunds of President Donald Trump's invalidated tariffs, but he seemed to make little headway.

  • June 09, 2026

    Insurance Co. Wins New Look At $11M Wash. Tax Bill

    A Washington appeals court panel agreed Tuesday to partially reconsider its March reversal of a tax award of nearly $11 million to a title insurance provider, announcing it had withdrawn the previous decision and will file a new opinion.

  • June 09, 2026

    UK Cuts VAT On Children's Tickets, Meals For The Summer

    The United Kingdom will levy a reduced value-added tax rate of 5% over the summer for children's tickets to entertainment venues and for children's meals, HM Revenue & Customs said.

  • June 09, 2026

    Canada Extends Loans To Airlines Atop Aviation Fuel Tax Cut

    Canada will provide domestic airlines with up to CA$150 million ($107.5 million) in repayable loans to support the industry through global fuel market volatility after having already cut an excise tax on aviation fuel, the Department of Finance said.

  • June 09, 2026

    NHL Team Plans Move To New Arena In Dallas Suburb

    The Plano, Texas, City Council has approved a letter of intent with the Dallas Stars on plans to build the NHL team a new arena, signaling a move from the downtown Dallas arena where they have played since 2001.

  • June 09, 2026

    Canada Tax Court Sides With Real Estate Co. In $9.5M Dispute

    The Tax Court of Canada largely sided with a real estate company in characterizing a CA$13.25 million ($9.5 million) gain from selling two Toronto properties as a capital gain rather than business income, deciding the character of the properties had changed.

Expert Analysis

  • Navigating AI In The Legal Industry

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    As artificial intelligence becomes an increasingly integral part of legal practice, Law360 guest commentary this year examined evolving ethical obligations, how the plaintiffs bar is using AI to level the playing field against corporate defense teams, and the attendant risks of adoption.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • Series

    Nature Photography Makes Me A Better Lawyer

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    Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.

  • What 2025 Transpo And Logistics Legal Trends Mean For 2026

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    2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.

  • Series

    Law School's Missed Lessons: Practical Problem Solving

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    Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.

  • Opinion

    A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Series

    The Law Firm Merger Diaries: Integrating Practice Groups

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    Enacting unified leadership and consistent client service standards ensures law firm practice groups connect and collaborate around shared goals, turning a law firm merger into a platform for growth rather than a period of disruption, says Brian Catlett at Fennemore Craig.

  • Nonprofits Face Uncertainty Over Political Activity Rules

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    Two federal court decisions suggesting that the Internal Revenue Service's rules for 501(c)(4) organizations' political activity may be too vague to survive constitutional scrutiny leave nonprofit organizations caught between constitutional limits on government regulation of speech and tax limits on their exempt status, say attorneys at BakerHostetler.

  • Opinion

    Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Series

    Knitting Makes Me A Better Lawyer

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    Stretching my skills as a knitter makes me a better antitrust attorney by challenging me to recalibrate after wrong turns, not rush outcomes, and trust that I can teach myself the skills to tackle new and difficult projects — even when I don’t have a pattern to work from, says Kara Kuritz at V&E.

  • Series

    The Biz Court Digest: Welcome To Miami

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    After nearly 20 years in operation, the Miami Complex Business Litigation Division is a pioneer upon which other jurisdictions in the state have been modeled, adopting many innovations to keep its cases running more efficiently and staffing experienced judges who are accustomed to hearing business disputes, say attorneys at King & Spalding.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • Series

    The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Opinion

    Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

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