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Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

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

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  • Article

    The Future for Retirement Annuity Contracts under the Annual Allowance

    The outlook is bleak for Retirement Annuity Contracts (RACs). Under pensions simplification the tax advantages they offered over other pension plans are no longer available. Old contracts should now be reviewed to assess their worth going forward.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Top Ten Tips For Pension Drawdown

    Pension drawdown – taking a regular income from your pension savings without buying an annuity – has become very popular in recent years.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

Weekly Tax Update - 20 February 2017

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
United KingdomTax
Smith & Williamson
Smith & Williamson
  • Article

    ‘Non-Working’ Spouses In A Family Business: The “Arctic Systems” Decision

    The latest on the Arctic Systems case, a landmark tax-avoidance case for family businesses and ‘non-working’ spouses.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Briefing Note - Child Benefit

    In the October 2010 Spending Review the Chancellor announced the decision to remove child benefit from families with a higher-rate taxpayer.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    VAT Focus - A Round-Up Of Recent VAT-Related Developments

    In a recent case decided at the VAT Tribunal, an appellant successfully appealed against a default surcharge.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    VAT Focus - A Round-up Of Recent VAT-related Developments, July 2007

    Following advice by the European Commission (EC) that several aspects of the EC Invoicing Directive have not been fully adopted in the UK, HM Revenue & Customs (HMRC) is introducing new regulations from 1 August 2007.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Investment Outlook - August 2013

    Fears of Federal Reserve tightening and slower economic growth receded in July after two months of nervousness, with many equity markets producing strong rallies to claw back their earlier losses, despite bond yields resetting at higher levels.
    GlobalTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Along For The Ride - Implications Of The New Charities SORP

    An exposure draft of the charities SORP was issued in July 2013.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Child Benefit: Income Tax Charge For Those On Higher Incomes

    In the October 2010 Spending Review the Chancellor announced the decision to remove child benefit from families with a higher-rate taxpayer.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Disclosure, Information Notices And Discovery, April 2013

    A briefing note, which outlines the post April 2009 situation concerning discovery, information notices and discovery assessments in the light of a number of tax cases.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Furnished Holiday Lettings - September 2015

    Furnished Holiday Lets (FHLs) continue to be popular, either properties used part of the time by the family or properties run solely for a commercial return.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Non UK Resident Companies Owning UK Residential Property

    Planned capital gains tax charges from 6 April 2015
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    UK Statutory Residence Test Flowchart

    From 6 April 2013 an individual’s residence status for UK tax is determined using the statutory residence test (SRT).
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Weekly Tax Update - 16 May 2018

    Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Weekly Tax Update - 21 August 2017

    In this week's Tax Update: HMRC guidance on payments for use of image rights; IHT residence nil rate band downsizing guidance; Construction Industry Scheme – repayment form online; Research & Development...
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Weekly Tax Update - 8 May 2017

    In this week's tax update: Inheritance tax online calculator, Commons committee report on ‘gig economy' employment status, proposed income tax exemption for UEFA Champions League cup...
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Matching Share Plan (MSP)

    In these turbulent times, the Smith & Williamson Matching Share Plan is more attractive than ever to employers and employees alike.
    United KingdomEmployment and HR
    Smith & Williamson
    Smith & Williamson
  • Article

    VAT Focus: A Round-Up Of Recent UK VAT-Related Developments - July 2011

    The Upper Tribunal has allowed the appeal by HMRC in the BAA Limited case, reversing a decision of the First Tier Tribunal (FTT) which had attracted much comment.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Getting Technical - How Software Can Play A Valuable Role Under The New SORP

    Now that the consultation period for the draft SORP has come to a close, charities of all sizes are looking to understand the impact on their operations and future strategy.
    United KingdomAccounting and Audit
    Smith & Williamson
    Smith & Williamson
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