Tax services to businesses - Publications
Weekly tax update - Latest issue
Smith & Williamson produce a weekly tax update. If you would like to receive future tax updates regularly by email please contact irena.grgona@smith.williamson.co.uk
218 KBEntrepreneurs' Relief
The new tax relief, Entrepreneurs' Relief (ER), can reduce the rate of UK Capital Gains Tax (CGT) to 10% on some disposals. But the rules are complex and fairly restrictive. We can help you plan for ER so as not to undermine overall tax or commercial efficiency.
203 KBLong funding leasing
This briefing note provides a brief introduction to the long funding leasing tax regime for plant or machinery, with particular reference to property leases.
98 KBVAT focus
In this issue: Changes to VAT services in Ireland :: Extension of VAT exemption to special investment funds :: New voluntary disclosure rules :: Zero rating - regular Pringles are not made from potato.
486 KBHousebuilder VAT adjustments - temporary letting of unsold dwellings
This briefing note looks at the VAT issues of temporary letting of unsold residential dwellings. Such activities undertaken by housebuilders may result in a restriction fo input VAT recovery, though there may be circumstances where the restriction does not apply.
90 KBHolding company considerations - Ireland & UK compared
This briefing note reviews some of the tax and commercial issues that should be considered when looking at relocating company headquarter operations, with particular reference to the UK and Ireland.
99 KBVAT and the new penalty regime
This briefing not outlines the main features of the new penalty regime as they apply to VAT and the factors that businesses should consider to mitigate their risk of attracting a penalty. The new regime applies to returns submitted on or after 1 April 2009, but covers returns commencing on or after 1 April 2008.
85 KBCapital allowances - the new environment
The capital allowance changes introduced in Finance Bill 2008 and the practical issues in applying the changes.
113 KBUK tax changes affecting residence
Two page briefing note summarising the FA 2008 changes with respect to residence.
102 KBUK tax changes to the anti-avoidance provisions affecting foreign domiciliaries connected with offshore structures
Three page briefing note summarising the FA 2008 changes with respect to foreign domiciliaries and offshore structures.
140 KBUK tax changes affecting foreign domiciliaries
Summary of the FA 2008 changes with respect to foreign domiciliaries (excluding changes pertaining to offshore structures)
120 KBSubstantial shareholdings - June 2008
The Finance Act 2002 introduced the substantial shareholdings exemption. The relief exempts from UK tax gains realised by a UK company (the investing company) on a disposal after 31 March 2002 of a substantial shareholding (or an interest in shares, or an asset related to shares).
194 KBTax Focus - A summary of current tax issues for companies
In this issue: Employer-supported childcare, Option to tax rules rewritten, Health screenings and medical check-ups: an update, Offshore funds consultation, Extended clearances service now available for all business customers.
280 KBForward thinking - May 2008
In this issue: Business planning in uncertain times, Getting the best from your bank, Risk management and scenario planning, Managing your property costs, M&A market outlook, Corporate tax healthcheck
921 KBTechnology group flyer
Our technology group aims to provide tailored advice and solutions to companies operating in the fast-paced technology sector.
276 KBBudget 2008 brochure - 12 March 2008
This was Alistair Darling's first Budget. Click below to view our full report
544 KBFinancial services & markets group bulletin - March 2008
In this issue Smith & Williamson's annual Financial Services Survey, Encouraging market discipline, Pre-Budget Report on CGT.
1 MBVAT on food and drink
It is generally thought that most food and drink is not subject to VAT, perhaps with the exception of ‘luxury' or ‘unhealthy' items, such as alcoholic beverages. But this is not the case.
207 KBExecutive expatriate taxation - December 2007
We have created a special tax service for your senior expatriates. We provide an extra level of hand holding for those who merit special attention, making sure their tax affairs are appropriately looked after.
241 KBPre-Budget Report 2007 - October 2007
Alistair Darling presented his first Pre-Budget Report to the House of Commons on Tuesday 9 October. Click below to view our full report.
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