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US: Estate Planning Guide

bit.ly/2SqX70wwww.hopkinscarley.com/blog/client-alerts-blogs-updates/family-wealth-and-tax-planning-client-alerts/dear-clients-and-friends-www.brouse.com/podcast-health-care-checkup-estate-planning-for-physicians-its-more-than-just-your-dying-wishes#page=1www.fosterswift.com/communications-first-meeting-estate-planning-attorney.htmlwww.cunninghamlegal.com/california-legal-services/advanced-tax-planning/robbinsdimonte.com/news/attorney-updates/focus-you-need-a-core-estate-plan/ See also:www.bowditch.com/estateandtaxplanningblog/2023/06/01/beyond-taxes-10-important-reasons-why-everyone-needs-an-estate-plan/#page=1 0
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US: GRAT your SPAC

www.lplegal.com/content/grat-your-spac.htmlSee also:bit.ly/3eSk5oubit.ly/3b0Mo2VUse Grantor Retained Annuity Trusts (GRATs) for Business Succession (carpenterwellington.com) 0
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Germany: Anti-Tax Avoidance Directive (ATAD Implementation Act) submitted

blogs.pwc.de/german-tax-and-legal-news/2021/03/24/government-draft-for-the-implementation-of-the-anti-tax-avoidance-directive-atad-implementation-act-submitted/knowledge.freshfields.com/en/Global/r/4455/lower_house_of_german_parliament_adopts_atadUpdate:www.advant-beiten.com/en/blogs/stn/atad-umsetzungsgesetz-aenderungen-bei-der-hinzurechnugsbesterung 0
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UK: Shares sold by Trusts not eligible for Entrepreneurs’ Relief?

www.rpc.co.uk/perspectives/tax-take/quentin-skinner-shares-sold-by-trusts-not-eligible-for-entrepreneurs-relief/#page=1 See also:bit.ly/39dlRyg Update, overturned:www.bailii.org/ew/cases/EWCA/Civ/2022/1222.htmlwww.gov.uk/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-1-the-quentin-skinner-2005-settlement-l-2-the-quentin-skinner-2005-settlement-r-3-the-quentin-skinner-2005-settlement-b-2021-ukut-0029-tccfinanceandtax.decisions.tribunals.gov.uk/judgmentfiles/j11272/TC07312.pdfwww.withersworldwide.com/en-gb/insight/entrepreneur-s-relief-and-the-qualifying-beneficiary-requirement-is-it-now-the-time-to-actwww.rpc.co.uk/perspectives/tax-take/court-of-appeal-finds-in-favour-of-taxpayers-concluding-that-entrepreneurs-relief-was-available/#page=1 Update:www.mishcon.com/news/entrepreneurs-relief-a-bad-relief-for-trustees 0
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