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SPECIAL-PURPOSE-SHARE-SCHEMES


Highlights from ‘L-day’

Commentary prepared by the Tolley tax team on the draft Finance Bill 2015 rules on:

  • special purpose share schemes, with comment from Ashley Greenbank (Macfarlanes);
  • diverted profits tax, with comment from Sandy Bhogal (Mayer Brown);
  • investment managers and disguised fee income, with comment from Ben Eaton (Goodwin Procter);
  • bank loss relief, with comment from Anna Anthony (EY).
17 December 2014
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