Tax Law

Recent Posts

There’s No Turning Back: New York State Tax Appeals Tribunal Holds Retroactive Application of Statutory Amendments Violates Due Process
Posted on 11 Jun 2020 by Eversheds Sutherland LLP

The New York State Tax Appeals Tribunal struck down the retroactive application of legislative amendments to a taxpayer who reasonably relied on a precedential decision of the Tribunal that was final and irrevocable at the time the taxpayer sold his shares... Read More

New York Sustains Retroactive Application of Statutory Amendments to the Empire Zones Act
Posted on 4 Feb 2019 by Eversheds Sutherland LLP

A New York State Administrative Law Judge ruled that the retroactive application of amendments to the state’s Empire Zones statute—disqualifying a taxpayer from the tax reduction credits—did not violate the taxpayer’s constitutional due process rights... Read More