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Summer Finance Bill

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Overview of the Bill - by Chris Sanger and Claire Hooper (EY).

Amortisation of corporate goodwill - Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.

Bank tax measures - Helen Buchanan and Hugh Gunson (Freshfields Bruckhaus Deringer) review the bank tax measures. 

Carried interest - Damien Crossley (Macfarlanes) examines the latest changes affecting private equity executives.

Corporate rescues - Paul Pritchard (EY) examines the new reliefs for corporate rescues.

Debt and derivatives - Paul Miller and James Seddon (Ashurst) review the 40+ pages in the Bill.

Direct recovery of debts - Tina Riches (Smith & Williamson) copnsiders to what extent HMRC's new direct recovery of debt powers in the Bill are a cause for concern.

Trusts simplification - Ian Maston (Mastoni Tax) analyses the measures to simplify the inheritance taxation of trusts.