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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'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted