Autumn Statement 2014 to Finance Act 2015—Lexis®PSL Private Client analysis
Autumn Statement 2014 to Finance Act 2015—Lexis®PSL Private Client analysis

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • Autumn Statement 2014 to Finance Act 2015—Lexis®PSL Private Client analysis
  • Summer Finance Bill 2015
  • Summer Budget 2015
  • Finance Act 2015
  • Draft Finance Bill 2015
  • Budget 2015
  • Lexis®PSL Private Client analysis
  • Further analysis aimed at practitioners in other practice areas
  • Government publications
  • Autumn Statement 2014
  • More...

This Practice Note draws together analysis on the key milestones of the 2014–15 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2014 and Budget 2015, analysis of the draft provisions of Finance Bill 2015 and commentary on the Finance Act 2015.

For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: The Budget and Finance Bill process. For more information on the implications of a general election on 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 published on 15 July 2015. Key information can be found in:

  1. Draft Summer Finance Bill 2015 clauses and explanatory notes, and

  2. Overview of Draft Summer Finance Bill 2015

Detailed analysis on key measures can be found in Summer Finance Bill 2015.

Summer Budget 2015

Following the Conservative's General Election victory in May, the Chancellor presented the first Budget of the new Conservative government on 8 July 2015. Analysis of the Summer Budget relevant to Private Client lawyers is as follows:

  1. Lexis®PSL Private Client summary of the key personal tax announcements: Summer Budget 2015—Lexis®PSL Private Client analysis, and

  2. expert commentary on the budget announcements from leading figures in the Private Client industry: The Summer Budget

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