A short article on Buy to Let Investments for Seafarers in the wake of George Osbourne's latest budget.

The United States has one of the most progressive tax systems in the industrialised world. Taxes are imposed on net income of individuals and corporations by the federal, most states, and some local governments.

On 13 March 2014, Inland Revenue published the final version of its interpretation statement (IS 14/01) on tax residence. Tax residence is a fundamental issue for individuals working on yachts. It has a significant impact on an individual's tax position.