The following Private Client practice note provides comprehensive and up to date legal information covering:
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?
The draft Summer Finance Bill 2015 was published on 15 July 2015. Key information can be found in:
Draft Summer Finance Bill 2015 clauses and explanatory notes, and
Overview of Draft Summer Finance Bill 2015
Detailed analysis on key measures can be found in Summer Finance Bill 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:
Lexis®PSL Private Client summary of the key personal tax announcements: Summer Budget 2015—Lexis®PSL Private Client analysis, and
expert commentary on the budget announcements from leading figures in the Private Client industry: The Summer Budget
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This Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international perspective and includes some comparative examples from other
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of association, and•any resolutions and agreements affecting a company’s constitutionThe CA 2006 definition of 'constitution' is not exhaustive and also
The Financial Conduct Authority Handbook (FCA Handbook) includes sourcebooks to regulate the conduct of business by a regulated firm relevant to insurers: the Conduct of Business Sourcebook (COBS) and the Insurance Conduct of Business Sourcebook (ICOBS). This Practice Note considers how these
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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