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March 27, 2024

On March 11, 2024, the Biden Administration released its budget proposal for Fiscal Year 2025 (the “Budget”), which introduces new Biden tax proposals and reintroduces past Biden tax proposals. We summarize the Budget’s key tax proposals.

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The Chancellor of the Exchequer delivered the United Kingdom Spring Budget for 2024. You can access our Clients & Friends Alert where we outline key measures and takeaways here.

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Over the last three months, public statements by U.S. Treasury and Internal Revenue Service officials have suggested that they are in the process of significantly revising the rules governing tax-free spin-offs, split-offs and similar transactions.

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The IRS was deluged with over 125,000 comment letters on crypto reporting regulations, some of which are believed to be AI-generated.

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Among other key updates, Treasury proposed guidance on the “direct pay” rules that allow jointly operated projects to receive direct payment for credits despite restricting partnerships from participating in direct pay.

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The UK announces consultation on implementing the Crypto-Asset Reporting Framework.

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Key Contacts

Linda Z. Swartz
Partner
T. +1 212 504 6062
linda.swartz@cwt.com

 

Adam Blakemore
Partner
T. +44 (0) 20 7170 8697
adam.blakemore@cwt.com

Jon Brose
Partner
T. +1 212 504 6376
jon.brose@cwt.com

Andrew Carlon
Partner
T. +1 212 504 6378
andrew.carlon@cwt.com

Mark P. Howe
Partner
T. +1 202 862 2236
mark.howe@cwt.com

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