Budget 2015: HMRC
Find all HMRC tax related documents and other announcements for Budget 2015.
The Chancellor of the Exchequer delivered his Budget to Parliament on 18 March 2015. Full details of all announcements, supporting documents and information are available from the Budget 2015 page.
HMRC tax related documents and other announcements for Budget 2015 are available below.
Overview of Tax Legislation and Rates (OOTLAR). This document sets out the detail of each tax policy measure announced at Budget 2015. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.
Finance Bill 2015 measures announced at Budget 2015 which have effect from 18 March 2015:
- Corporation Tax: loss refresh prevention
- Capital Gains Tax and Entrepreneurs’ Relief: joint ventures and partnerships
- Capital Gains Tax: Entrepreneurs’ Relief associated disposal rules
The Finance Bill 2015 will be published on 24 March 2015. You can find supporting and related documents at Finance Bill 2015.
Overview and related documents
- Making tax easier
- Budget 2015: HM Revenue and Customs overview
- Corporation Tax technical note: anti-avoidance rule to prevent loss refreshing
- Reform of the Landfill Communities Fund
- Draft legislation: The Value Added Tax (Amendment) (No) Regulations 2015 - deductible VAT relating to foreign branches
- Control of Raw Tobacco
Tax Information and Impact Notes (TIINs)
- VAT: deductions relating to foreign branches
- Corporation Tax: loss refresh prevention
- Status for tax purposes of certain bodies
- Bank Levy: rate change
- Capital Gains Tax and Entrepreneurs' Relief: joint ventures and partnerships
- Capital Gains Tax: Entrepreneurs' Relief associated disposal rules
- VAT: refunds for palliative care charities
- Capital allowances: anti-avoidance rules for plant and machinery
- Capital Gains Tax: exemption for certain wasting assets
- Corporation Tax: oil and gas companies Investment Allowance and reduction in supplementary charge
- Corporation Tax: increasing the rate of Film Tax Relief
- Corporation Tax: high end Television Tax Relief
- VAT: refunds to medical courier charities
- Tax administration: regulations to implement the UK's automatic exchange of information agreements
Additional documents published 24 March 2015
The following documents which are related to Budget measures have been published on 24 March 2015.
Additional documents published 25 March 2015 and 30 March 2015
Last updated 24 March 2015 + show all updates
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added venture capital schemes link
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Added related documents published 24 March 2015.
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All HMRC tax related documents and other announcements for Budget 2015 are now included in this collection.
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First published.