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Recent tax news from Smith & Williamson

A discussion on the UK/Swiss Agreement which became law on 1 January 2013.

With the end of the tax year approaching fast, it is vital that you are ready. Being prepared will save you time and money when the form filling starts.

Historically, offshore funds have been used as investment vehicles to minimise the impact of UK tax by keeping income profits offshore.

Smith & Williamson is undergoing a period of expansion, with our Restructuring & Recovery Services division announcing its presence in North America and Central Europe.

Property professionals in the South are more upbeat about the future, according to the latest insight survey by accountancy and investment management group Smith & Williamson.

Overspending on something trivial can create a cash shortfall in those areas deemed essential for helping generate a sufficient level of growth.

HMRC issued a Briefing Note in November 2011 which made it clear that time to pay (TTP) was still available, but indicated that there had been an increase in the proportion of applications which had been turned down.

The latest Smith & Williamson Enterprise Index has revealed that confidence in the economy is on the up.

In April, 15 amendments to 12 standards (10 IFRSs and 2 IFRICs) were published. Below we consider four of the changes and, while the application dates of the amendments arising from the entire project vary, all of these are effective for periods beginning 1January 2010 with early adoption being permitted.

A new exposure draft suggests how the ASB's proposals for UK GAAP will apply to public benefit entities.

The addition of a limited liability partnership structure to an existing company can enhance rewards to key individuals in the business.

Identified by TIME Magazine as "one of the 10 Ideas that will change the world", hailed by the Economist as a big trend with "immense potential" and cited by Forbes as a new "disruptive economic force", week-on-week, the ‘Sharing Economy’ is making headlines all over the world, on screens and in publications on every continent.

A record-breaking 526,446 businesses were set up in Britain in 2013, according to figures from StartUp Britain.

With the focus on workplace pensions and the multitude of auto-enrolment solutions available, many companies are adopting a ‘look forward’ approach to pension provision.

The market for new housing developments has almost come to a standstill, leaving contractors faced ith either completing projects with little likelihood of sales or 'mothballing' them until the market recovers.

Financial repression does not sound very pleasant. What does it mean?