Insights
535 results
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11 Oct 2019Entrepreneurs' Relief
Entrepreneurs’ Relief reduces the rate of capital gains tax to 10% on certain disposals of business assets. The new rules impose stricter tests of eligibility, it's important to consider the capital and debt structures of a business to avoid losing this valuable relief. -
09 Oct 2019From Shopfloor to Topfloor - Is an EOT the Right Model for you?
Employee Ownership Trusts (EOTs) are becoming a popular way of allowing staff who have contributed to the success of a business to take over its ownership. -
09 Oct 2019Weekly Tax Update 8 October 2019
The latest tax update and VAT round up for the week. -
08 Oct 2019Defined benefit pension schemes
Have you looked under the bonnet of your attaching Group Life Assurance and Death in Service Scheme? -
08 Oct 2019Women in pensions
As part of our diversity and inclusion commitment, Smith & Williamson is proud to be a signatory of HM Treasury’s Women in Finance Charter. -
08 Oct 2019Questions for your auditors
We have set out some questions that trustees should consider asking their auditors to ensure that they receive a robust and value-for-money service. -
08 Oct 2019GMP Equalisation – The story so far
There has been a flurry of activity by schemes and employers to assess the effects of equalising benefits for inequalities between males and females in respect of Guaranteed Minimum Pensions. -
03 Oct 2019Investment Outlook October 2019
Interest rate cuts continue to support the global expansion. -
01 Oct 2019Weekly Tax Update 1 October 2019
The latest tax update and VAT round up for the week. -
01 Oct 2019Family-owned businesses want children to earn their place
According to Smith & Williamson’s latest Family Business Survey, family-owned businesses are not leaving succession to chance but base family involvement on enthusiasm and merit. -
01 Oct 2019Multinational pooling
Multinational businesses of all sizes can reap the rewards offered by pooling employee benefit plans -
01 Oct 2019Default Funds Reviews
Does your default scheme reflect members’ choices? -
01 Oct 2019Master trusts
Have you chosen a Master Trust as your pension scheme to meet your ongoing auto-enrolment duties? If so have you asked whether it has applied for Master Trust authorisation? -
01 Oct 2019Make sure it's business as usual
Protecting your firm against the financial implications of the death or illness of a key employee, partner, shareholder or in fact anyone whose death could lead to financial losses for the business. -
01 Oct 2019Auto-enrolment reporting duties
In January 2019 EMW Law published an analysis that identified that the number of businesses fined by the Pensions Regulator for auto- enrolment errors has climbed 144 per cent to 35,810 in 2017-18 from 14,650 in 2016-17. -
27 Sep 2019US personal spending highlights underlying health of economy
US August personal spending and personal income increased by 0.1% and 0.4%, respectively, during the month.