Market leading insight for tax experts
View online issue

FA(2) 2015

Claire Hooper (EY) summarises the main measures introduced in the Summer Finance Bill (now the Finance (No. 2) Act 2015), including the number of amendments to the Bill during the course of its progress through Parliament.

A detailed summary of the Summer Finance Bill, provided by EY. 

Helen Buchanan and Hugh Gunson (Freshfields Bruckhaus Deringer) review the bank tax measures. 
Paul Pritchard (EY) summarises the new reliefs for corporate rescues.
Tina Riches (Smith & Williamson) takes a look at HMRC's new direct recovery of debt powers.
Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.