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

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  • Article

    Annual Survey Of Law Firms - 2011/12

    According to our latest research of law firms, business confidence showed a marked improvement during 2011 compared to 2010, although there is concern for the future and pressure to respond to a very fast-changing environment.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    At a Crossroads? - Be Wary of Biasing Investments Strongly in one Direction

    We all like the idea of having 20/20 vision to allow us to look to the medium and long-term to invest with confidence. However, when even the short-term horizon is difficult to define, we can experience periods of increased volatility and making charity trustees understandably more nervous.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
Article

Company-Sponsored Pensions - Show Some Appreciation

Every year, UK employers pay millions of pounds in pension contributions, yet much of the workforce is oblivious to the real value of the pension funds generated on their behalf. It’s hardly surprising then that these employees are not as appreciative as their employers might hope and that these contributions often have little impact on recruitment and retention.
United KingdomStrategy
Smith & Williamson
Smith & Williamson
  • Article

    Economic Outlook, October 2011

    As the UK economy loses momentum, Philip Lawlor looks at why growth is so lacklustre and where we go from here.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Gold – Still A Core Element Of Investment Portfolios?

    We continue to live in uncertain times. The global economy is facing significant structural ‘headwinds’, with developed economies tracing out worryingly anaemic growth trajectories, and emerging economies confronting inflationary pressures.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Hidden Liabilities: How Pension Deficits Are Affecting Firms

    Peter Maher considers the various strategies firms can employ to help them manage their pension liabilities.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Insolvent Estates Of The Deceased

    One of the less obvious effects of the recession is the impact it has had on deceased estates due to the continuing fall in property prices.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Jury’s In - A Round-up Of Recent VAT Cases Relevant To RSLs

    In St Paul’s Community Project and Yarburgh Children’s Trust the Court ruled that the provision of nursery facilities in return for fees charged was not an activity in the course of business. While HMRC is not happy with the Court’s judgement, it has chosen not to appeal.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Rural Development And Modulation

    The devolved UK governments have plans for their RD programmes for the 2007-13 period. But more money is required, and so VM will be used to cover the shortfall.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Set-Aside For 2008 Harvest... Set Aside

    With set-aside not scheduled for discussion until November, the EU Commission’s recent announcement to fix it at 0% for 2008 came quite unexpectedly.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Wheat Prices Soar

    With the emptying of stores masking and influencing natural market forces, a shortage of grain production has resulted in an extreme hike in wheat prices.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Winter Round-Up

    Susan Shaw highlights a number of current tax issues relevant to the farming community.
    United KingdomStrategy
    Smith & Williamson
    Smith & Williamson
  • Article

    Community Infrastructure Levy: A Tax On Development

    Community infrastructure levy (CIL) is a new levy that local authorities are empowered to charge on new developments in their area.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Controlled Foreign Company Reform

    Over the last seven years, various changes have been made to the CFC rules as a result of decisions in the European Court of Justice in order to make the UK rules more compliant with EU Treaties.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Did You Miss The 31 January Tax Return Deadline?

    HMRC estimates that almost 7% of those required to submit a 2012/13 tax return missed the 31 January 2014 online filing deadline.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Enterprise Investment Scheme

    The Enterprise Investment Scheme (EIS) is becoming increasingly popular for businesses in the sustainable technology sector as a way of attracting finance.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    GAAR – Time For Clarity

    On 12 June 2012 the Government launched a formal consultation on a new general anti-abuse rule (GAAR) to tackle ‘artificial and abusive tax avoidance schemes’.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    International Retirement Benefit Schemes

    A look at Section 615 schemes, which provide retirement benefits for employees of UK companies working abroad.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Minimise The Tax Impact On Your Pension - Fully Utilising Your Special Allowance For Pension Contributions

    In the July edition of the FSMG newsletter, we discussed the proposed increases in income tax and national insurance over the next two years.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Partnership Tax Changes – Salaried Partners And Mixed Partnerships

    On 27 March 2014, HMRC issued some helpful revised guidance on the draft legislation for salaried members of LLPs.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson

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