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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.
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2 /7
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The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
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HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
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Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
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HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
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Section 899 compromise shifts international tax landscape
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‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments