A detailed summary of the Summer Finance Bill, provided by EY.
What does the general election mean for the Finance Bill process?
Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.
Legislation will be introduced in Finance Bill 2015 amending ITTOIA 2005 to remove the ‘unfair tax advantage’ provided by B share schemes. Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) analyse the new rules
The government announced a new exemption for withholding tax on private placements – a potentially important source of non-bank funding for UK businesses – at the Autumn Statement. James Hume (Slaughter and May) reports.
Commentary prepared by the Tolley tax team on the draft Finance Bill 2015 rules on:
