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Indirect partial liquidation — the legal situation in Switzerland download subscription

Bär & Karrer 31-Mar-2015

Swiss resident individuals selling shares in a corporation that are privately held will, instead of a tax-free capital gain, realise income from capital that is partially or fully taxed.

Swiss tax practice regarding Thin Capitalization download subscription

Bär & Karrer 31-Mar-2015

Special Thin Capitalization Rules were introduced in Switzerland in 1997, which restrict the maximal amount of debt granted by a related company. 

Changes to expatriate tax allowances in Switzerland download subscription

Bär & Karrer 31-Mar-2015

The Swiss Federal Department of Finance (FDF) has presented the modified Expatriate Ordinance on 16 January 2015. 

Payroll giving system ‘to become more transparent’ download subscription

B P Collins 30-Mar-2015

Charities could receive more money from payroll giving after agreeing new measures to improve the system and make it more transparent.

Taxing times for Guernsey pension scheme members download subscription

Collas Crill 27-Mar-2015

The island’s income tax law has been amended. Karen Farman explains how the changes will impact non­-residents.

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Personal tax/Trusts Briefings

Budget 2015: summary of key tax provisions download subscription

Goodman Derrick 31-Mar-2015

A number of developments relevant to tax planning were included in the Budget, the key points of which are summarised in this briefing.

Pensions update – March 2015: Finance Act 2004; IBM v Dalgleish; automatic enrolment; and more download subscription

Baker & McKenzie 26-Mar-2015 | Updated: 30-Mar-2015

Baker & McKenize has released its March 2015 edition of UK Pensions Update.

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Business Tax Briefings

Budget 2015: summary of key tax provisions download subscription

Goodman Derrick 31-Mar-2015

A number of developments relevant to tax planning were included in the Budget, the key points of which are summarised in this briefing.

Charity and Social Enterprise Update (UK) — Spring 2015 download subscription

Bates Wells Braithwaite 31-Mar-2015

The implications of the draft Protection of Charities bill, which proposes significant increases to the Charity Commission’s powers. 

Swiss Withholding Tax practice regarding old reserves download subscription

Bär & Karrer 31-Mar-2015

Distributions from a Swiss resident company are subject to a 35 per cent Swiss Withholding Tax (WHT). 

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Pensions on death: old tax rules scrapped download subscription

Eversheds 13-Oct-2014

George Osborne has revealed the government’s policy proposals on the taxation of ‘unused’ defined-contribution (DC) pension pots on death.

From the firm of the week

Video: Totum talks – New service delivery models weblink subscription

Totum 11-Mar-2015

Totum’s Tim Skipper, Stephen Allen at DLA Piper and Mark Smith at LexisNexis discuss the major players in the global legal market and new service delivery models.

Video: Totum talks — law and the role of the Big Four weblink subscription

Totum 5-Feb-2015

Tim Skipper talks to Stephen Allen at DLA Piper and Mark Smith at LexisNexis about the role the Big Four have to play in the legal services market of the future.

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Banking and Finance Briefings

Have you or your client had an accelerated payment notice from HMRC? download subscription

Stewarts Law 31-Mar-2015

If so, it is important to act quickly to ensure you keep your options open 

Funds in Switzerland: getting the deal through download subscription

Bär & Karrer 27-Mar-2015

The Collective Investment Schemes Act underwent a major revision in 2013. The transitional provisions relating to this ended last month.

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Financial Services Briefings

ASIC issues clarifications for foreign financial service providers applying for AFSL exemptions download subscription

Baker & McKenzie 30-Mar-2015

Foreign financial service providers regulated by certain overseas regulators who wish to provide financial services to wholesale clients in Australia can apply to ASIC to rely on one of several class order exemptions.

US immigrant investor scheme under fire: a political fuss about nothing download subscription

Dentons 27-Mar-2015

From media reports of a Homeland Security report on an immigrant investor visa programme you might think there is a great problem that needs immediate attention. Not true. 

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