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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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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
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Temporary non-residents’ tax returns in focus