Finance Act (No 1) 2015

This page lists the topics which are dealt with in Finance Act (No 1) 2015 with links to detailed line by line analysis from Lexis Nexis Finance Act Commentary and to the main commentary in this publication. The Act can be found [| here]

1 Charge and rates for 2015-16
Finance Act Handbook

commentary

Chapter Two - Income Tax General
ET ETC

42 Entrepreneurs relief: exclusion of goodwill in certain circumstances
Finance Act Handbook

Commentary

43 Entrepreneurs' relief: trading company etc
ET ET

SCHEDULE 17 - DISCLOSURE OF TAX AVOIDANCE SCHEMES
Finance Act Handbook

Commentary