August is “National Make-a-Will” Month, the perfect opportunity to seriously consider your estate plan. Many delay this crucial task due to common misconceptions about what an estate involves. Here, we delve deeper into what...more
In the recent decision of Krishnamohan v HMRC [2024] UKFTT 346 (“Krishnamohan”) the UK’s First-tier Tribunal (“FTT”) recently held that the granting of a revocable option did not give rise to the granting of an option for UK...more
A troubling and confusing issue here in Pennsylvania concerns the ownership of oil and gas rights under roads and highways. For example, let’s assume Farmer Joe owned 115 acres in Greene County. In 1981, Farmer Joe sells...more
What are the most important elements of estate and tax planning for US expatriates? Are you planning to move out of the United States? Are you a US taxpayer who lives and works outside of the country? What are some of the...more
Real estate attorneys are praising a recent Ohio Supreme Court decision which denounced a longstanding, yet oft-criticized deed interpretation rule from 1929. The rule, which originated in the Court’s decision in In re...more