Your guide to the newly enacted Finance Act, by EY.
James Hume (Slaughter and May) examines what’s changed.
Stephen Pevsner and Laura Charkin (King & Wood Mallesons) consider the new rules for fund managers
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill
The latest changes to entrepreneurs’ relief do not suggest a clear pattern in HMRC’s views as to what is acceptable tax planning, writes Andrew Roycroft (Norton Rose Fulbright)
Helen Gilbey and Sarah Falk (Freshfields Bruckhaus Deringer) report
Derek Leith and Bob Cardno (EY) review the new support measures
Sandy Bhogal (Mayer Brown) highlights key features and potential issues
Nigel Doran (Macfarlanes) examines the new anti-avoidance rule