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FA(2) 2015
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FA(2) 2015
FA(2) 2015
Review of Finance (No. 2) Act 2015
Claire Hooper
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.
Summer Finance Bill: Your guide to the Bill
A detailed summary of the Summer Finance Bill, provided by EY.
Summer Finance Bill: Bank tax measures
Hugh Gunson
Helen Buchanan
Helen Buchanan and Hugh Gunson (Freshfields Bruckhaus Deringer) review the bank tax measures.
Summer Finance Bill: Corporate rescues
Paul Pritchard
Paul Pritchard (EY) summarises the new reliefs for corporate rescues.
Summer Finance Bill: Direct recovery of debts
Tina Riches
Tina Riches (Smith & Williamson) takes a look at HMRC's new direct recovery of debt powers.
Summer Finance Bill: Amortisation of corporate goodwill
Pete Miller
Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.
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Bezhan Salehy
1 /7
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Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
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7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
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