US Tax Court Archives - Captivereview

Monday, February 05, 2024

Mark Richardson

IRS wins sixth micro-captive court case

Tags: 831(B), IRS, Micro-captives, US Tax Court

Tax Court’s opinion in Swift vs Commissioner found two St Kitts and...

Thursday, February 01, 2024

Mark Richardson

What does latest IRS court victory mean for 831(b) captives?

Tags: 831(B), IRS, US Tax Court

Captive insurance tax experts speak to Captive Review about Keating vs Commissioner...

Monday, January 08, 2024

Mark Richardson

IRS wins latest 831(b) microcaptive court case

Tags: 831(B), IRS, US Tax Court

US Tax Court found Anguilla-based captive Risk Retention Ltd was not “insurance...

Monday, August 10, 2020

Lauren Ingram

Macy’s captive exempt from $24 million tax bill

Tags: Macy's, Maryland, US Tax Court, Vermont

A United States court had ruled that Leadville Insurance Company, the captive...

Thursday, September 26, 2019

Fraser Irving

IRS settlement details revealed

Tags: 831(B), Derek Kaczmarek, Internal Revenue Service, IRS, Kaczmarek and Jojola, microcaptive, settlement, US Tax Court

Captives that have been offered a settlement by the Internal Revenue Service...

Tuesday, September 17, 2019

Fraser Irving

Captives under audit offered IRS settlement

Tags: 831(B), Avrahami, Chuck Rettig, Internal Revenue Service, IRS, microcaptive, Reserve Mechanical, Syzygy, US Tax Court

The Internal Revenue Service (IRS) has offered 200 captives currently under audit...

Thursday, May 09, 2019

Fraser Irving

Q&A: Captive Alternatives’ David Kirkup on Syzygy

Tags: 831(B), Captive Alternatives, David Kirkup, Internal Revenue Service, Syzygy, US Tax Court

Last month, Captive Review reported that the US Tax Court had ruled...

Monday, July 02, 2018

Richard Cutcher

Capstone posts first extensive rebuttal to Reserve Mechanical case

Tags: Capstone, Reserve Mechanical, Tax, US Tax Court

Capstone Associated Services has posted the first of what it suggests will...

Tuesday, June 26, 2018

Captive Review

US Tax Court: A Pipeline of Small Captive Cases

Tags: 831(B), Avrahami, Caylor, Charles Lavelle, Reserve Mechanical, Syzygy, Tax, US Tax Court, Wilson

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...

Tuesday, June 19, 2018

Richard Cutcher

Reserve opinion a disservice to captive industry – Capstone

Tags: Capstone, Reserve Mechanical, Tax, US Tax Court

Capstone Associated Services, Ltd has issued a robust response to the US...

Tuesday, June 19, 2018

Richard Cutcher

US Tax Court sides with IRS in latest small captive case

Tags: 501(c)(15), Avrahami, Capstone, Reserve Mechanical, Tax, US Tax Court

A United States Tax Court judge has ruled in favour of the...

Thursday, October 30, 2014

Richard Cutcher

Securitas’ US captive arrangements cleared as insurance by US Tax Court

Tags: Securitas AB, Securitas Holdings, US Tax Court

The US Tax Court issued a memorandum yesterday (Wednesday) deeming that the...

Features

Captive Resources: SMEs turning to MSL group captives amid rising healthcare costs

Group captive specialist Captive Resources has seen more small and mid-sized businesses looking to medical...

Atlas Insurance PCC: Bridging EU & UK boundaries

Ian Edward Stafrace from Atlas Insurance PCC shares how innovative cell solutions can simplify cross-border...

Power 50 2024: Meet the top 10

Welcome to the final part of our run-down of the Captive Review 2024 Power 50!...

Power 50 2024: Meet numbers 30-11

We continue our run-down of the most influential people in the captive market today by...

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