Budget comment: How "temporary" is the 50% tax rate?

Budget Comment: Small Business Could Benefit From Revolutionary Move To Merge Income Tax And NI

Richard Mannion, national tax director at Smith & Williamson, the accountancy and investment management group says:

This document summarises some of the potential implications for the UK tax system of possible changes to the UK's relationship with the EU arising from the 23 June 2016 referendum by the UK on its EU membership.

In the Spotlight we referred to the possibility that the existing regime of treating receipts as 50% income and 50% capital would continue until the mineral lease had ended.

Stephen Cork discusses the benefits of Smith & Williamson's presence in North America and Central Europe.

Arricano Real Estate plc (Arricano), one of the Ukraine’s leading real estate developers, specialising in operating shopping centres, has raised gross proceeds of US$24 million in its IPO on the AIM market of the London Stock Exchange, with an initial market capitalisation of about US$241 million.

"The increase in personal allowance to £8,105 for under 65s is welcome as it makes no sense to have people paying tax and receiving benefits at the same time

Many equity markets have started the New Year with a positive first month, continuing the rallies that they experienced in the second half of 2011.

Smith & Williamson is always keen to provide the highest quality service to clients.

A summary of the climate and energy initiatives the chancellor announced yesterday.

Budget Comment: Entrepreneurs Benefit From Cocktail Of Tax

The 2009 PBR announced legislation to freeze the IHT nil rate band for 2010/11 at £325,000. This freeze will now be extended for a further four years and will therefore have effect for chargeable IHT events made up to 6 April 2015, unless of course a new Government had other ideas.

Richard Mannion, national tax director at Smith & Williamson, the accountancy and investment management group says:

Richard Mannion, national tax director at Smith & Williamson, the accountancy and investment management group says:

The draft Bill was published on 17 July and includes draft legislation in respect of specific points raised at Budget 2013.

Employers of casual harvest workers and beaters to benefit from a useful relaxation in the new payroll rules, announced 17 July.

It has been announced that Hill Farm Allowance (HFA) will continue in its present form for one more year, i.e. 2007 payments.

Unusually there was little tax content in the Chancellors speech, but the Pre-Budget Report (PBR) itself comprised 212 pages of detail. There were 35 Pre-Budget Notes issued by HMRC to wade through.

Smith & Williamson Investment Management is to launch the Nucleus Enterprise Fund, a long/short equity hedge fund, on 3 April 2006.