This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
Finance Bill 2015 measures announced with effect in March.
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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).