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FA 2015


Sandy Bhogal (Mayer Brown) highlights key features and potential issues

Nigel Doran (Macfarlanes) examines the new anti-avoidance rule

What does the general election mean for the Finance Bill process?

Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.

US multinationals have attacked George Osborne’s diverted profits tax, warning that the so-called ‘Google tax’ – which comes into force in April – would have ‘a chilling effect on inward investment’, reports the FT.

A summary, compiled by Andrew Wotton of LexisNexis, of tax and related measures announced at Autumn Statement on 3 December 2014 and where draft legislation for Finance Bill 2015 was published on 10 December 2014. 

Richard Milnes (Grant Thornton) reviews the new rules on bank loss relief, which were announced during the Autumn Statement in December

Chris Morgan (KPMG) provides a review of recent global developments, including: the diverted profits tax; updates from the OECD; the FII GLO High Court decision; ECOFIN, and tax news from Japan, Brazil, Norway and Luxembourg.

Ashley Greenbank (Macfarlanes) examines the draft regulations issued following the Autumn Statement announcement to prevent the use of cancellation schemes as a means of reducing stamp duty and SDRT costs on takeovers

Legislation will be introduced in Finance Bill 2015 amending ITTOIA 2005 to remove the ‘unfair tax advantage’ provided by B share schemes. Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) analyse the new rules

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