Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Related legal acts

UK Private Client tax: archived analysis of Autumn Statement 2014 to Finance Act 2015 and the Summer Budget/Finance Bill 2015

Practice notes
imgtext

ARCHIVED

This Practice Note consolidates analysis of the key milestones in the 2014–15 Budget and Finance Bill process, bringing together the principal developments and references. It provides commentary on Autumn Statement 2014 and Budget 2015, analysis of the draft provisions of Finance Bill 2015, and commentary on Finance Act 2015. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects involved in the passage of a Finance Act, see: The Budget and Finance Bill process. For further information on the implications of a general election for the Finance Bill process, see our News Analysis: What does the general election mean for the Finance Bill process?

Summer Finance Bill 2015

The draft Summer Finance Bill 2015 was released on 15 July 2015. Key information can be found in the following sources:

  • Draft Summer Finance Bill 2015 clauses and explanatory notes, and
  • Overview of Draft Summer Finance Bill 2015

In addition, detailed analysis of key measures can be found in Summer Finance Bill 2015.

Summer Budget 2015

Following the Conservatives’ General Election victory in May, the Chancellor presented the first Budget of the new Conservative government on 8 July 2015...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 22/05/2026

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow