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Your search for ‘Smith & Williamson’ returned 1,907 results

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  • Article

    Equity Pays Dividends

    An investment portfolio of dividend-paying UK equities can provide a steady income.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Gold Set To Shine Over The Long Term

    Compared to previous cycles, gold has appreciated at a more measured and steady pace over the past nine years. Expect this to continue.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    HMRC Looks To FATCA To Bring Transparency To The UK’s Overseas Territories And Crown Dependencies

The recent news that HMRC plans to follow the US's Internal Revenue Service and enter into agreements with the Crown dependencies and overseas territories similar to those adopted in the US Foreign Account Tax Compliance Act, sounds a loud warning bell for tax evaders.
United KingdomTax
Smith & Williamson
Smith & Williamson
  • Article

    Initial reaction to the Autumn Statement 2014

    Christmas comes early for taxpayers in light of next year’s election
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    It Goes To Penalties…

    A new penalty regime was introduced in April 2011 for those who do not meet filing deadlines.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Liquidity – Not A Dry Subject

    Investors need a balance of liquid and illiquid assets in their portfolios if they are to take advantage of potential investment opportunities.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Never Mind "The Wolf Of Wall Street" – The Wolf At HMRC Is Showing More Teeth!

    The Hollywood blockbuster, ‘The Wolf of Wall Street’, has reinvigorated the debate over tax evasion and avoidance.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    One Man’s Tax Planning Is Another’s Avoidance

    Over recent years there has been a continued focus by Government and HMRC on combatting artificial tax avoidance and filling in the 'gap' in expected tax revenues.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Potential Changes To Capital Gains Tax For Non-UK Residents

    The rumour mill has started working at full tilt ahead of the Chancellor’s Autumn Statement on 5 December.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    R&D Tax Credits For Entrepreneurs

    Despite being on the statute books for over a decade, there are still companies not claiming the hugely valuable research and development (R&D) tax relief.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Taxing Times - What Might The Tax Environment Of The Future Look Like?

    I am reminded of the Chinese curse ‘may you live in interesting times’ as things will certainly be interesting for a while yet.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Technical Corner - Will Specialty Debts Become Less Special?

    A person who is UK-domiciled is subject to inheritance tax (IHT) on worldwide assets.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    The Demise Of BPR For Holiday Lettings?

    A recent tribunal ruling has cast considerable doubt over whether furnished holiday lettings can qualify for business property relief and thus be exempt from inheritance tax.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    The New ATED ‘Mansion Tax’

    A form of ‘mansion tax’ on high value UK residential property held in corporate ownership took effect from 1 April 2013.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    The New Inheritance Tax Debt Rules – Death And Taxes Become Less Certain

    Changes to debt deduction rules were announced in the recent Budget and are effective from 17 July, when the Finance Act received Royal Assent.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    VAT Round-Up - Stay On Top Of Current Affairs

    HMRC has announced that the ‘charitable building’ concession will be withdrawn on 1 July 2010.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Welcome Tax Breaks

    Two key announcements in the Budget provide an incentive for firms to invest.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Taxing Swiss Bank Accounts

    Our tax investigation services team can help you assess your options as the first details of the UK/Switzerland agreement regarding taxing Swiss bank accounts are revealed.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Pragmatic Proposals For Charging CGT on Non-residents’ Homes

    The Government has been in listening mode as regards the consultation on subjecting non-UK residents to capital gains tax on the disposals of UK residential property.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    European Commission Approves Video Games Relief

    The European Commission has approved the video games tax relief that comes into effect only for accounting periods beginning on or after 1 April 2014.
    European UnionTax
    Smith & Williamson
    Smith & Williamson

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