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Switzerland

Half-term report on two offshore initiatives

First instalment of anti-evasion deal expected to raise billions
Failure to disclose could lead to 150% penalty
Anti-evasion agreement comes into force in new year
"Historic" anti-evasion deal set to take effect as scheduled
Revised agreement sees rise in payment limits
Intermediaries' notification deadline extended
More taxpayers expected to be scrutinised in shorter time
Taxation editor Mike Truman is joined by Gary Ashford of RSM Tenon and HMRC's Jim Ferguson to talks about the new tax treaty
FIONA FERNIE explains the workings of the new UK-Swiss agreement on taxation
Or blessing in disguise? SIMON AIREY considers the UK-Swiss tax treaty
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