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 mohammad.homouda@smith.williamson.co.uk

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Getting tax value from intangibles and SPVs

Rajesh Sharma, of Smith & Williamson and Thayne Forbes, of Intangible Business, believe taxpayers can benefit from placing intangibles in SPV structures.

Article originally published in International Tax Review, November 2008.

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Corporate brochure

Selecting the right adviser for business or personal financial affairs can be a difficult decision. Our aim on these pages is to ease that decision and to demonstrate why Smith & Williamson may be the right choice for you. Find out more...

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Enabling entrepreneurs

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

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Enterprise - for entrepreneurs, growth companies and their advisers - Autumn 2008

In this issue: Business angels - an underexploited source of funding? :: Enterprise alerts - what's making the news? :: Business briefs - for the busy entrepreneur :: Mid-market view - any grounds for optimism? :: Entrepreneurs' toolkit - managing cash.

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Budget 2009 (Ireland)

"In the next year €2 billion in tax revenue must be raised to keep within the fiscal targets"

The Minister of Finance, Mr Brian Lenihan TD made the above statement during the Budget 2009 speech on 14 October 2008, before detailing the broad range of adjustments to taxation measures which will directly impact every person in the workforce in this country.

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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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Business property renovation allowances

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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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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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