Issue: Vol 177, issue 4542

First thoughts on the March 2016 Budget and links to related material

New law authorises the revocation or refusal of US passports to US tax delinquents.

The tax implications for landlords of the forthcoming minimum energy-efficiency standards for rented property.

Digital concerns

The OECD’s final recommendations under the base erosion and profit shifting project in October 2015.

200 years ago when income tax was abolished.

The charges that arise on bypass trusts.

Entrepreneurs’ relief on sale of business premises and transfer of goodwill.

Time for tea; Foreign exchange loss; Offshore pension pot; Free state pension?

Government’s plans to increase probate fees.

Rent-a-room relief for letting out a home while on holiday.

VAT option to tax on a commercial property conversion project.

Is a charitable gift of an offshore non-reporting fund exempt from capital gains tax?

Finance Bill; No Class 1A NI; OTS; Talking points; PAYE; Easter break

Amendment of the Registered Pension Schemes.