Private client tax services - Publications

Weekly tax update - Latest issue

Smith & Williamson produce a weekly tax update. If you would like to receive future tax updates regularly by email please contact mohammad.homouda@smith.williamson.co.uk

Financial & tax planning - Winter 2008

In this issue: Pre-Budget Report analysis :: Year-end tax hints :: Cash management Gilts :: Third-way annuities Estate tax planning :: Pensions and divorce :: Pensions can help small businesses beat the credit crunch :: Investment outlook :: Pensions changes for people born between 1955 and 1960

Practical issues with respect to the remittance basis charge (RBC)

This briefing note provides information on the remittance basis charge (RBC).

Practical issues with respect to those who do not have to claim the remittance basis

This briefing note provides information for those who do not have to claim the remittance base.

Pre-Budget Report brochure 2008

The Chancellor presented his Pre-Budget Report (PBR) on 24 November 2008. Click below to view our PBR brochure.

Corporate brochure

Selecting the right adviser for business or personal financial affairs can be a difficult decision. Our aim on these pages is to ease that decision and to demonstrate why Smith & Williamson may be the right choice for you. Find out more...

Managing tax payment obligations - personal tax

This briefing note describes options available to an individual to manage their tax payments due under self assessment.

Offshore loans

An explanation of the transitional provisions with respect to offshore interest payments and warning against actions which can forfeit all entitlement to relief.

Budget 2009 (Ireland)

"In the next year €2 billion in tax revenue must be raised to keep within the fiscal targets"

The Minister of Finance, Mr Brian Lenihan TD made the above statement during the Budget 2009 speech on 14 October 2008, before detailing the broad range of adjustments to taxation measures which will directly impact every person in the workforce in this country.

Entrepreneurs' Relief

The new tax relief, Entrepreneurs' Relief (ER), can reduce the rate of UK Capital Gains Tax (CGT) to 10% on some disposals. But the rules are complex and fairly restrictive. We can help you plan for ER so as not to undermine overall tax or commercial efficiency.

Domicile and its effect on UK taxation

The key factors to take into account when considering domicile, with a summary of the main UK tax implications.

To request a copy please email Mohammad Homouda

Offshore trusts: UK tax issues facing trustees

An overview of the key UK tax considerations facing offshore trustees. Background has been provided with respect to how UK connected beneficiaries are taxed to enable trustees to have an overview of the issues they need to take into account when making decisions and to be aware of when they need to take specialist advice or advise beneficiaries to take specialist advice.

To request a copy please email Mohammad Homouda

The new residence and domicile rules

The publication explains the Finance Act 2008 residence provisions and the main changes to the remittance basis of taxation. The Finance Act 2008 has changed the way foreign domiciliaries are taxed in connection with employer related securities. These changes are not considered herein.

To request a copy please email Mohammad Homouda

Capital allowances - the new environment

The capital allowance changes introduced in Finance Bill 2008 and the practical issues in applying the changes.