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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

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Entrepreneurs' 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.

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Long 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.

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VAT 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.

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UK Real Estate Investment Trusts (REIT)

UK Real Estate Investment Trusts

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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 fo input VAT recovery, though there may be circumstances where the restriction does not apply.

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Holding 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.

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VAT 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.

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Capital allowances - the new environment

The capital allowance changes introduced in Finance Bill 2008 and the practical issues in applying the changes.

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UK tax changes affecting residence

Two page briefing note summarising the FA 2008 changes with respect to residence.

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UK 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.

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UK tax changes affecting foreign domiciliaries

Summary of the FA 2008 changes with respect to foreign domiciliaries (excluding changes pertaining to offshore structures)

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Substantial 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).

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Tax 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.

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Forward 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

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Technology group flyer

Our technology group aims to provide tailored advice and solutions to companies operating in the fast-paced technology sector.

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Budget 2008 brochure - 12 March 2008

This was Alistair Darling's first Budget. Click below to view our full report

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Financial services & markets group bulletin - March 2008

In this issue Smith & Williamson's annual Financial Services Survey, Encouraging market discipline, Pre-Budget Report on CGT.

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VAT 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.

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Executive 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.

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Pre-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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