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

Year-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.

Briefing 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. 

VAT focus - January 2010

A round-up of recent VAT-related developments.

Quoted 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

Pre-Budget Report 2009 brochure - December 2009

Our full report on Alistair Darling's Pre-Budget Report 2009.

HMRC business payment support service

Is your business struggling to pay its tax bills on time? We can help your business navigate the HMRC business payment support service which is the gateway to 'time to pay' arrangements.

Briefing note : Smith & Williamson Topical Tax Tips

Some topical tax tips as at November 2009.

Briefing note: Negligible Value Claims (Individuals)

Considers some of the points to consider when making negligible value claims for CGT and income tax relief.

Enterprise newsletter - for entrepreneurs, growth companies and their advisers - Autumn 2009

In this issue:  Alive and kicking: Entrepreneurs Board survey reveals views on UK entrepreneurship :: Forward thinking :: Private equity funding :: Aardman gets animated :: Taxing times :: Mid-market outlook :: Keys to success :: Reaping the benefits :: If the going's still tough :: Aim: bigger, better...?

Briefing 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.

Briefing note - Dividend Exemption

This briefing note summarises the main changes relating to dividend exemption (applicable to all UK companies) and the worldwide debt cap (relevant for all UK companies which are large by EU definitions).

Briefing 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.

Briefing 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.

Briefing 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.

Briefing 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.

Briefing 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.

Budget 2009 brochure - 22 April 2009

This was Alistair Darling's second Budget.  Click on the link below to view our full report.

Employment taxes and incentives - our services to registered providers of social housing (RPs)

RPs need to find innovative ways to retain and motivate a committed workforce, while keeping costs under control and complying with HMRC payroll taxes and reporting obligations.

Enabling entrepreneurs

Click below to download our entrepreneurs' brochure - for entrepreneurs, growth companies and their advisers.