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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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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime