Comment & Analysis

HMRC’s latest plan to tackle disguised remuneration schemes

The responsibilities of beneficiaries and executors when dealing with estates and inheritance tax liabilities

HM Treasury. Budget 2016 documents

HMRC. Budget 2016: tax-related documents

200 years ago when income tax was abolished.

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.

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

Digital concerns

The charges that arise on bypass trusts.

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