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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'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries