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Switzerland
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Foreign inheritance – obstacles and opportunities
Foreign inheritance
Alpine curriculum
Half-term report on two offshore initiatives
Switzerland pays 500m francs to Revenue
First instalment of anti-evasion deal expected to raise billions
Holders of Swiss accounts given final warning
Failure to disclose could lead to 150% penalty
Factsheet covers effect of UK-Swiss accord
Anti-evasion agreement comes into force in new year
UK-Swiss accord overcomes final obstacle
"Historic" anti-evasion deal set to take effect as scheduled
UK-Swiss tax deal made more expensive
Revised agreement sees rise in payment limits
LDF made simpler by memorandum upgrade
Intermediaries' notification deadline extended
Specialist unit targets offshore evaders
More taxpayers expected to be scrutinised in shorter time
UK-Swiss deal: a discussion
Taxation editor Mike Truman is joined by Gary Ashford of RSM Tenon and HMRC's Jim Ferguson to talks about the new tax treaty
Runs like clockwork
FIONA FERNIE explains the workings of the new UK-Swiss agreement on taxation
Wolf in sheep’s clothing?
Or blessing in disguise? SIMON AIREY considers the UK-Swiss tax treaty
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READERS'
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown