Finance Bill 2015: HM Revenue and Customs documents
Published 10 December 2014
© Crown copyright 2014
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Finance Bill 2015 - measures with effect from 10 December 2014
Inheritance Tax: simplifying charges on trusts and new rules to target avoidance through the use of multiple trusts
The measure will simplify the calculation of trust charges by removing the need to include non-relevant property in the calculation.
Corporation Tax: simplifying link company requirements for consortium claims
This measure removes all requirements relating to the location of the ‘link company’ so that relief may flow regardless of where the link company is based.
Other documents
Tax Information and Impact Notes (TIINs)
TIINs published as part of Finance Bill 2015.
Diverted Profits Tax - guidance
This document provides further details and guidance on Diverted Profits
Diverted Profits Tax-Policy pack
This measure will introduce a new tax on diverted profits.
Deduction of Income Tax from payments of yearly interest: private placements - technical note
This technical note describes the proposed primary legislation and outlines the regulations that would subsequently be made under the primary legislation.
Deduction of Income Tax from payments of yearly interest: private placements - policy pack
This measure will provide an exception from the obligation to deduct Income Tax from yearly interest paid on private placements which meet certain conditions.