Collection

Summer Finance Bill 2015

Finance Bill 2015 supporting documents.

• From: HM Treasury
• Published: 8 July 2015
• Last updated: 22 October 2015 — See all updates

This is a collection of supporting documents for Summer Finance Bill 2015.

Summer Finance Bill 2015 has now received Royal Assent. To see the Act, please click here

The Finance Bill is the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

Supporting documents from Budget 2015 can be found in Finance Bill 2015.

Finance Bill 2015: parliamentary passage

• Finance Bill 2015: Public Bill Committee
  • 12 October 2015
  • Policy paper
• Summer Finance Bill 2015: Report
  • 22 October 2015
  • Policy paper

Summer Finance Bill 2015: legislation

• Summer Finance Bill 2015: legislation and explanatory notes
  • 15 July 2015
  • Policy paper

Summer Finance Bill 2015: Summer Budget 2015

Summer Budget 2015 confirms measures to be included in Summer Finance Bill 2015.

• Summer Finance Bill 2015: overview documents at Summer Budget 2015
  • 9 July 2015
  • Policy paper

Summer Finance Bill 2015: measures with immediate effect

• Controlled foreign companies: loss restriction
  • 8 July 2015
  • Policy paper
• Capital gains tax treatment of carried interest
  • 8 July 2015
  • Policy paper
• Restriction of corporation tax relief for business goodwill amortisation
  • 8 July 2015
  • Policy paper
• Disposal of stock other than in trade, and corporate intangibles
  • 8 July 2015
  • Policy paper
• Simplification of HMRC debtor and creditor interest rate
  • 8 July 2015
  • Policy paper
• Restricting tax relief for banks' compensation payments
  • 8 July 2015
  • Policy paper

Published 8 July 2015
Last updated 22 October 2015 + show all updates

1. 22 October 2015

   ENs and TIINs added

2. 15 September 2015

   Parliamentary passage link corrected

3. 15 September 2015

   Added parliamentary passage section - public bill committee document added.

4. 15 July 2015

   Updated to include Explanatory Note

5. 8 July 2015

   First published.