A potential risk has emerged for advisers whose clients have opted for the withholding tax route under the Swiss-UK agreement, according to BDO.
HMRC has received £342m from Switzerland as a result of the Swiss-UK tax deal which came into force on 1 January.
Switzerland's oldest bank is set to close after pleading guilty in a New York court to helping Americans avoid taxes.
Client working for Swiss employer on 6 month contract over there. Completing 2012 SATR as client continues to be UK R & OR. Payslips provided show child allowance which seems to be subject to