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
Tax Information and Impact Notes (TIINs)
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
Updates to this page
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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.