It needn't be taxing
Latest tax articles
The need for investment would mean an independent Scotland might have to offer tax breaks to wealthy foreigners, a tax lawyer says.
HM Revenue & Customs (HMRC) is looking to make offshore tax evasion a criminal offence.
The government is looking to cut the personal allowances of expats renting out their UK homes.
Pensions minister Steve Webb has said the 25% tax-free cash lump sum savers can take at retirement will not be scrapped.