ArticleFBI Results - Most Farm Types Realised An Increase In IncomeMost farm types realised an increase in FBI for the year to February 2009.United KingdomStrategySmith & Williamson
ArticleMilk MoneyA look at the profitability and prospects for a typical UK dairy business. United KingdomStrategySmith & Williamson
ArticleProblem? What Problem? - Spotting Financial Warning Signs Early Is Essential For SurvivalColin Hardman examines the warning signs that, if identified early, can greatly improve the recovery prospects of firms in financial difficulty.United KingdomStrategySmith & Williamson
ArticlePushing The Envelope - HMRC's Consultation On An Annual Charge On 'Enveloped' Houses Owned By CompaniesSusan Shaw discusses HMRC's consultation on an annual charge on 'enveloped' houses owned by companies.United KingdomStrategySmith & Williamson
ArticleTime For A Mid-Term Review Of The CAP?The EU Commission has flagged up several issues to be addressed in the CAP. Initial proposals are due in the summer and may result in changes for the 2009 SPS year.United KingdomStrategySmith & Williamson
ArticleA Big Relief On Pension ContributionsRegardless of earnings, it’s possible to make pension contributions of up to £3,600 gross in any fiscal year and benefit from tax relief. Many people are unaware that pension contributions can be paid for minors or non-working spouses up to £3,600 per annum and as they attract tax relief, the net cost is just £2,808.United KingdomTaxSmith & Williamson
ArticleAutumn Statement 2014 - initial reactionBacking aspiration was again the key theme for today’s Autumn Statement as Chancellor George Osborne announced a number of populist ‘giveaways’ designed to get the Government’s political bandwagon rolling ahead of next year’s General Election.</United KingdomTaxSmith & Williamson
ArticleBoxing CleverMatt Watts looks at the latest proposals for the patent box regime and considers whether they will help encourage businesses to stay in the UK. United KingdomTaxSmith & Williamson
ArticleCapital Loss Relief Claims - "Mansworth v Jelley" Saga RevisitedTaxpayers with cases under enquiry, where capital losses have been claimed on the disposal of shares acquired on the exercise of an employee share option, may soon be hearing from HMRC.United KingdomTaxSmith & Williamson
ArticleCash Accounting – A Simplified Approach For Small BusinessesAs from 6 April 2013, small unincorporated businesses have the opportunity to calculate their profits using the cash accounting basis.United KingdomTaxSmith & Williamson
ArticleClaiming Business Property Relief - Holiday HomesA recent tax case could help owners of holiday home businesses secure valuable business property relief.United KingdomTaxSmith & Williamson
ArticleFinance Bill 2011 - Draft ClausesMeasures reducing corporation tax rates and allowances already announced in 2010 have been included in Finance Bill 2011. United KingdomTaxSmith & Williamson
ArticleFurnished Holiday Lets: What Are My Options?Furnished holiday lets are hitting the headlines once again following the Upper Tribunal’s landmark ruling in the Pawson Case, in which it was decided that a FHL was not eligible for business property relief as it was held mainly as an investment.United KingdomTaxSmith & Williamson
ArticleMineral Royalties Relief - It’s Not Set In StoneIn April 2013 the Government will abolish a very important relief which may be of little significance to the vast majority of taxpayers, but for land owners with mineral bearing land, its abolition means they need to act quickly.United KingdomTaxSmith & Williamson
ArticleNew US Tax Anti Avoidance RulesThe new FATCA rules will affect financial services organisations, and doing business with the US.United KingdomTaxSmith & Williamson
ArticlePhilanthropy In The Art Market - Tax Breaks For DonorsArt donors are set to receive significant lifetime tax savings as part of a new Government scheme.United KingdomTaxSmith & Williamson
ArticlePreparing For The Finance Act 2012Earlier this year, the Government published a Tax Consultation Framework which promised a new way of introducing tax legislation. United KingdomTaxSmith & Williamson
ArticleReporting Funds Regime – Increasing The Return On Offshore InvestmentsThe reporting fund regime allows UK investors to obtain capital gains tax (CGT) treatment when disposing of investments in offshore funds. For top rate income tax payers, this can lead to a reduction in tax rates on disposals from 50% to 28%. United KingdomTaxSmith & Williamson
ArticleSome Recent Developments In TaxationA summary of the main Budget items affecting farmers and landowners. United KingdomTaxSmith & Williamson
ArticleStamp Duty Land Tax - SDLT Has Become Front Page NewsFollowing the Chancellor’s "morally repugnant" remark in relation to SDLT avoidance during his Budget speech, SDLT is now very much in the news.United KingdomTaxSmith & Williamson