2014-15—Autumn Statement to Finance Bill

ARCHIVED: This Overview has been archived and is not maintained.

This subtopic draws together content on the Finance Bill year 2014–15, starting with the Autumn Statement given in December 2014 and following through to the Budget in March 2015, the draft provisions of the Finance Bill and the passage through parliament of the Finance Bill 2015.

This process will be affected this year by the general election, as explained in What does the general election mean for the Finance Bill process?

Finance Act 2015

The Finance Act 2015 received Royal Assent on 26 March 2015. Analysis of the key measure relevant to Private Clients can be found in the following news analysis pieces:

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Finance Act 2015—CGT on disposals of UK residential property interests by non-residents
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Finance Act 2015—inheritance tax charges on trusts
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Finance Act 2015—ATED
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Finance

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Supreme Court unanimously allows appeal (Hirachand v Hirachand and another)

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