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SUMMER-FINANCE-BILL


Review of Finance (No. 2) Act 2015
Card image 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.
 
18 November 2015
Summer Finance Bill

Tax Journal's coverage of the Summer Finance Bill.

31 July 2015
Summer Finance Bill: Your guide to the Bill

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

 
30 July 2015
Summer Finance Bill: Bank tax measures premium
Card image Hugh Gunson
Card image Helen Buchanan
Helen Buchanan and Hugh Gunson (Freshfields Bruckhaus Deringer) review the bank tax measures. 
 
30 July 2015
Summer Finance Bill: Carried interest
Card image Damien Crossley
Damien Crossley (Macfarlanes) reviews the changes to the taxation of carried interest.
 
30 July 2015
Summer Finance Bill: The debt and derivative rules premium
Card image Paul Miller
Card image James Seddon
Paul Miller and James Seddon (Ashurst) explain the new debt and derivative rules. 
 
30 July 2015
Summer Finance Bill: Corporate rescues premium
Card image Paul Pritchard
Paul Pritchard (EY) summarises the new reliefs for corporate rescues.
 
30 July 2015
Summer Finance Bill: Direct recovery of debts
Card image Tina Riches
Tina Riches (Smith & Williamson) takes a look at HMRC's new direct recovery of debt powers.
 
30 July 2015
Summer Finance Bill: Trusts simplification premium
Card image Ian Maston
Ian Maston (Mastoni Tax) analyses the measures to simplify the inheritance taxation of trusts. 
 
30 July 2015
Summer Finance Bill: Amortisation of corporate goodwill premium
Card image Pete Miller
Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.
 
20 July 2015
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