Budget 2021 and Finance (No.2) Bill 2019-21
The Chancellor Rishi Sunak presented the 2021 Budget on 3 March, and the Finance (No.2) Bill 2019-21 was published on 11 March. The Bill's second reading is set provisionally for 13 April.

This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.
Seafarers' earnings deduction (FED) (128 KB, PDF)
This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.
Seafarers' earnings deduction (FED) (128 KB, PDF)
The Chancellor Rishi Sunak presented the 2021 Budget on 3 March, and the Finance (No.2) Bill 2019-21 was published on 11 March. The Bill's second reading is set provisionally for 13 April.
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.