Tax services to businesses - 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
142 KB Subscribe nowBriefing note - Disclosure, Information Notices and Discovery
Considers the rules for discovery assessments and the level of disclosure required to prevent discovery.
130 KBEnterprise newsletter - for entrepreneurs, growth companies and their advisers - Summer 2010
In this issue: Raising finance: Is the debt and equity gap here to stay? :: Going global: Profile: Neil Gandhi, Quickstart Global :: Business briefs :: Rebuilding reward: The six stages of reward Flexible benefits, Managing sickness absence, Incentivising key employees :: e.info :: Entrepreneurs' toolkit: Offshoring options
2 MB Subscribe nowBriefing note: Flat conversion allowances (FCA)
This briefing note summarises the requirements for claiming capital allowances on converting or renovating certain flats as suitable for letting as dwellings.
99 KBBriefing note: Obtaining clearance from HMRC
With effect from 1 April 2008 the non-statutory clearance process, previously available only to certain large businesses, has been made available to all businesses. In view of this change, this briefing note discusses the procedural aspects of submitting and obtaining clearances (statutory and non-statutory) under the new system.
112 KBBriefing note: VAT and the new penalty regime
This briefing note 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.
95 KBBriefing note: Housebuilder 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 of input VAT recovery, though there may be circumstances where the restriction does not apply.
89 KBBriefing note: Business property renovation allowances
Business Premises Renovation allowances are capital allowances available for qualifying expenditure on converting, renovating or repairing certain property located in certain specified areas that has been out of use for at least 12 months. Allowances of up to 100% are available and this briefing note provides further guidance on these allowances and related tax issues.
113 KBBriefing note: Research & development tax relief
This briefing note provides information on the tax relief available to companies for expenditure on Research & Development (R&D) and Vaccine Research activities.
141 KBBriefing note: Land remediation relief (LRR)
This briefing note summarises the tax relief available to companies for qualifying land remediation. Recent amendments and clarifications mean that Japanese knotweed and certain derelict land now qualify for relief.
100 KBYear-end tax planning calendar for employers
With the end of the tax year approaching fast, it is vital that you are ready. Being prepared will save you time and money when the form filling starts.
186 KBQuoted business - Spring 2010
In this issue: Balancing the benefits and risks of listing on Aim :: Regulation S explained :: Letters from America - Can the US market reboot Aim? :: Taxing matters :: US isolation on IFRS
844 KB Subscribe nowBudget 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.
2 MBBriefing note: Negligible Value Claims (Individuals)
Considers some of the points to consider when making negligible value claims for CGT and income tax relief.
106 KBEnabling entrepreneurs
Click below to download our entrepreneurs' brochure - for entrepreneurs, growth companies and their advisers.
8 MB