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Home
FA(2) 2015
Home
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.
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
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Excluded property trusts and 6 April 2025
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Country-by-country reporting goes public