Income tax planning - Publications

Briefing note - Seed Enterprise Investment Scheme (SEIS)

This note summarises the main features of the new Seed Enterprise Investment Scheme

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

Briefing note - Giving a share is good

Brief outline of the effects of the tax reliefs available on giving certain shares, unit trust units or an interest in land to a charity

Briefing note: Tax Rate Comparisons 2011/12

Comparison of the top rates of tax applicable to individual and corporate entities investing in either a company or a partnership.

Personal 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.

Specialist 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.

Briefing note - Starting in self-employed business

Checklist of tax consequences for an individual starting in business.

Briefing note: Keyman Insurance Policies

This briefing note discusses the tax deductibility of premiums for keyman insurance policies.

Tax 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

Briefing note: UK Resident Foreign Domiciliaries: the remittance basis charge

This briefing note covers some of the basic facts and practical issues with respect to the remittance basis charge

Budget 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.