Tax compliance - Publications
Weekly tax update - Latest issue
The Tax update provides a round-up and explanation of the latest tax issues.
If you have any questions or feedback, please get in touch with your usual Smith & Williamson contact or Richard Mannion at the email address given below.
Email Richard Mannion (Director of National Tax)
T: 020 7131 4252
155 KBBriefing note: Property Investors – Have you claimed all your capital allowances?
The note highlights expected future deadlines for making capital allowance s198 elections in respect of fixtures.
76 KBPersonal tax checklist 2011/2012
In advance of the end of the tax year on 5 April 2012, there are a number of planning points that you may wish to consider.
257 KBSpecialist tax advice to classical musicians
Classical musicians face many challenges and uncertainties in a fast-changing world, from public funding cut-backs to constant technological advances in public access
to recordings.
2 MBBriefing note - Starting in self-employed business
Checklist of tax consequences for an individual starting in business.
107 KBTax factsheet: Business Record Checks
HMRC is introducing a programme of business record checks to review the adequacy and accuracy of SME records.
102 KBTax factsheet: Pensions: reduction to the lifetime allowance
The lifetime allowance upper limit on the amount of pension and for lump sum from pension schemes that benefit from tax relief is being reduced from 6 April 2012, subject to a ‘fixed protection’ election
98 KBTax factsheet: New partner/member - introductory guide
Outline of the practical issues to consider when joining a partnership or LLP.
100 KBIHT: Excepted estates and the changes from 1 March 2011
Certain estates do not require a full IHT account to be made to HMRC. Those ‘excepted estates’ are generally those with as IHT liability but there are exclusions to this note and these exclusions changed from 1 March 2011.
97 KBBriefing note - Disclosure, Information Notices and Discovery
Considers the rules for discovery assessments and the level of disclosure required to prevent discovery.
130 KBBudget 2010 (Ireland) - 10 December 2009
"We've had to make some very tough choices" - one of the statements from the speech by Ireland's Minister of Finance, Mr Brian Lenihan TD, in his Budget 2010 speech to Dail Eireann on 9 December 2009.
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