Insights
828 results
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30 Nov 2020Tax changes in the pipeline
Tax is increasingly under scrutiny given the Chancellor’s need to address falling revenues -
27 Nov 2020The debt problem
27/11/2020 - Until March 2020, the UK economy was strong and low interest rates meant that inexpensive finance was readily available, so businesses geared up to enjoy growth and success. We now see a sudden reversal of fortunes, with Brexit and COVID-19 uncertainty continuing to test resilience and ability to repay. -
26 Nov 2020Rethinking passive in a changing world
Acting in a charity’s best interests: taking a closer look at the active vs passive debate -
25 Nov 2020Weekly Tax Update 25 November 2020
The latest tax update and VAT round up for the week. -
25 Nov 2020VAT Focus
The VAT Focus will highlight relevant technical developments and issues we are seeing in relation to VAT matters along with introducing you to the Smith & Williamson VAT team members. -
23 Nov 2020Research and development - it's not all about scientists in white coats
Agriculture is a rapidly changing industry, with growing environmental concerns and the need for increased productivity driving innovation and new practices. Despite this, in 2018-19 research and development (R&D) tax relief claims by agricultural businesses accounted for less than 1% of total claims submitted to HMRC. This means companies may be missing out on valuable tax reliefs. -
20 Nov 2020The Profit Diversion Compliance Facility - Do I need to take action
Diverted Profits Tax and how it can apply to multinational enterprises (‘MNEs’) with business activities in the UK. -
18 Nov 2020BREXIT-proof your investments
UK ex-pats living in Europe might have thought they would be spared much of the inconvenience of Brexit. However, unfortunately, this is not the case, as many have found they are receiving troubling letters from their investment manager and bank regarding the need to close their account before the year end. -
18 Nov 2020Real estate and construction - How do we build from here?
Looking to the future for real estate and construction businesses is not easy as they react to the present, but failure to do so will come at a cost. -
18 Nov 2020Weekly Tax Update 18 November 2020
The latest tax update and VAT round up for the week. -
17 Nov 2020Simplifying Capital Gains Tax
While the OTS does not advise on policy, this first report considers areas where the current rules do not meet the original policy intent or can distort taxpayer behaviour. -
16 Nov 2020Winter Economy Plan: self-employment income support scheme extended
16/11/2020 - The Chancellor set out a Winter Economy Plan in September, with various measures to support the economy through further COVID-19 restrictions over winter. These include a six month extension to the self-employment income support scheme (SEISS), originally scheduled to end on 31 October. -
16 Nov 2020What is high risk investing?
We explore the common mistakes made by young investors when they consider high-risk investments. -
13 Nov 2020
HMRC to extend availability of increased Annual Investment Allowance
We previously highlighted a planned reduction in the Annual Investment Allowance (AIA) from the temporary rate of £1,000,0000 to £200,000 from 1 January 2021. In a move that will be welcomed by recovering businesses, the Government has announced the extension of the availability of the increased AIA to 31 December 2021. -
12 Nov 2020Weekly Tax Update 12 November 2020
The latest tax update and VAT round up for the week. -
12 Nov 2020Pension health check – a stitch in time…
Keeping track of pensions can be difficult, while knowing how much you are being charged and whether you should keep them is even harder.