What does the general election mean for the Finance Bill process?
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.
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
The government announced a new exemption for withholding tax on private placements – a potentially important source of non-bank funding for UK businesses – at the Autumn Statement. James Hume (Slaughter and May) reports.
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) review the rules in the draft Finance Bill 2015
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015
Commentary prepared by the Tolley tax team on the draft Finance Bill 2015 rules on:
Views from tax experts. To submit a view, email paul.stainforth@lexisnexis.co.uk.