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Switzerland

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Foreign inheritance – obstacles and opportunities premium icon
Foreign inheritance
30 Oct 2023
Alpine curriculum premium icon

Half-term report on two offshore initiatives

24 Jun 2014
Switzerland pays 500m francs to Revenue
First instalment of anti-evasion deal expected to raise billions
30 Jan 2013
Holders of Swiss accounts given final warning
Failure to disclose could lead to 150% penalty
18 Dec 2012
Factsheet covers effect of UK-Swiss accord
Anti-evasion agreement comes into force in new year
05 Nov 2012
UK-Swiss accord overcomes final obstacle
"Historic" anti-evasion deal set to take effect as scheduled
03 Oct 2012
UK-Swiss tax deal made more expensive
Revised agreement sees rise in payment limits
24 Apr 2012
LDF made simpler by memorandum upgrade
Intermediaries' notification deadline extended
05 Jan 2012
Specialist unit targets offshore evaders
More taxpayers expected to be scrutinised in shorter time
24 Nov 2011
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
15 Nov 2011
Runs like clockwork
FIONA FERNIE explains the workings of the new UK-Swiss agreement on taxation
01 Nov 2011
Wolf in sheep’s clothing? premium icon
Or blessing in disguise? SIMON AIREY considers the UK-Swiss tax treaty
01 Nov 2011
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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