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In-House
- In-House Content
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Events
Legal 500 TV

About us

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FAQs
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Paris FR

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Article
Flexible Business Models - How Flexible is Your Cost Base? - Getting the Right Balance in Your Business Model
Sancho Simmonds looks at the importance of flexibility in maintaining a successful business model. In today's global and technology-enabled economy things happen more quickly than ever, so a business model which allows you to be nimble and flexible is a major benefit in helping you to prosper.
United KingdomStrategy
Smith & Williamson
Article
Investment Outlook - Eurozone Worries Continue
Political uncertainty and increasing resentment towards austerity policies across Europe further risks financial stability.
United KingdomStrategy
Smith & Williamson

Pigs Can’t Fly But Their Prices Might - Livestock Price Update

The weaker sterling is affecting the UK’s export/ import balance, which is, in turn, strengthening demand for local beef and lamb prices.

United KingdomStrategy

Smith & Williamson

Risk Management In Uncharted Territory

Market uncertainty brings risks, but for the well prepared it can open up opportunities, says Stephen Harvey.

United KingdomStrategy

Smith & Williamson

Stagflation Or Deflation?

We examine whether the UK is experiencing stagflation or a deflationary recession. A stagnant economy, dysfunctional financial system and five-year government bond yields under 2% are all indicative of today's UK economy – and Japan's in the 1990s.

United KingdomStrategy

Smith & Williamson

The Single Payment Scheme

The currency conversion rate for the single payment scheme has now been set at its lowest rate since 2008.

United KingdomStrategy

Smith & Williamson

Calling All Non-UK Residents And Investment Managers

We examine HMRC’s revised Statement of Practice on the IME, which was issued as a result of legislative changes in the Finance Act 2003.

United KingdomTax

Smith & Williamson

Channelling Funds

We examine the advantages of offshore bonds in income and IHT planning. Investors in the stock market tend to use direct equities, unit trust funds or openended investment companies (OEICs) as tax-efficient vehicles for income and IHT planning.

United KingdomTax

Smith & Williamson

Contractual Disclosure Facility

HMRC brought the contractual disclosure facility into force on 1 February 2012.

United KingdomTax

Smith & Williamson

Government-Backed EFG Scheme - Funding Future Growth

The recession has affected us all and the charity sector has definitely felt the squeeze. Philip Hall of RBS discusses the EFG scheme as a possible funding solution.

United KingdomTax

Smith & Williamson

Lifting The Lid On Tax Avoidance

Following the July consultation on ‘Lifting the lid on tax avoidance’, Finance Bill 2013 will contain two changes to the Disclosure of Tax Avoidance Schemes (DOTAS) reporting rules.

United KingdomTax

Smith & Williamson

NICs For Sleeping And Inactive Limited Partners

From 6 April 2013, sleeping and inactive limited partners will be required to pay class 2 and class 4 national insurance contributions (NICs).

United KingdomTax

Smith & Williamson

Perfect Storm Continues For 'Linkers'

An examination of the main attractions of index-linked gilts.

United KingdomTax

Smith & Williamson

R&D Tax Relief - Are You Missing Out?

Laurence Bard looks at the opportunities potentially missed by companies not claiming R&D tax relief.

United KingdomTax

Smith & Williamson

Reporting Funds Regime - Increasing The Return On Offshore Investments

The reporting fund regime allows UK investors to obtain capital gains tax treatment when disposing of investments in offshore funds.

United KingdomTax

Smith & Williamson

Residential Property Transactions Under Scrutiny

The Government is introducing new measures designed to deal with the perceived avoidance of stamp duty land tax by owners of high-value homes.

United KingdomTax

Smith & Williamson

SIPPs – What’s All The Fuss About?

Since 6 April 2006 individuals who were previously only allowed to get tax relief on relatively small contributions into their pension plans will now be able to pay substantially more.

United KingdomTax

Smith & Williamson

Splitting The Tax Year

The new statutory residence test, applying from 6 April 2013, contains provisions allowing the tax year to be spilt into ‘overseas’ and ‘UK’ parts.

United KingdomTax

Smith & Williamson

Tax Rate Comparisons 2012/13

This briefing note contains comparisons of the rates of tax affecting two types of business structure.

United KingdomTax

Smith & Williamson

VAT And Pensions – The Confusion Continues

Martin Sharratt discusses the contentious situation relating to VAT exemption for pension funds and the latest test case being considered by the European Court.

United KingdomTax

Smith & Williamson

Showing 801–820 of 1907 results

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