Policy paper

Finance Bill 2015: Measures with immediate effect in March

Finance Bill 2015 measures announced with effect in March.

• From: HM Treasury
• Published: 18 March 2015

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

Corporation tax loss refresh prevention

PDF, 518 KB, 12 pages

Entrepreneurs’ Relief, joint ventures and partnerships

PDF, 391 KB, 5 pages

Restricting Entrepreneur’s Relief on associated disposals

PDF, 413 KB, 10 pages

Details

The government has announced the following measures with immediate effect from 18 March 2015::

• Corporation Tax loss refresh prevention
• Entrepreneurs’ Relief, joint ventures and partnerships
• Restricting Entrepreneur’s Relief on associated disposals

The legislation for all these measures will be included in Finance Bill 2015, and is accompanied by explanatory notes and tax information and impact notes (TIINs).

Published 18 March 2015