The following Tax practice note provides comprehensive and up to date legal information covering:
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This Practice Note draws together analysis on the key milestones of the 2015/16 Budget and Finance Bill process. It includes commentary on Autumn Statement 2015, the draft Finance Bill 2016, Budget 2016 and Finance Bill 2016.
For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: Practice Note: The Budget and Finance Bill process.
The Finance Act 2016 received Royal Assent on 15 September 2016, following the completion of its passage through the House of Lords on 13 September 2016.
Finance Bill 2016 (strictly, Finance (No.2) Bill 2015-16) was published, with accompanying explanatory notes, on Thursday, 24 March 2016.
For comprehensive tracking of the Finance Bill measures, including summaries and analysis of the key tax provisions, see Practice Note: Finance Act 2016—progress through Parliament.
Lexis®PSL Tax has gathered the following expert analysis on the most significant measures from Finance Bill 2016:
Finance Bill 2016: Tax measures for the finance industry
Finance Bill 2016: Performance related returns
Finance Bill 2016: SDLT changes to second residential properties
Finance Bill 2016: Entrepreneurs’ relief
Finance Bill 2016: Oil and gas measures
Finance Bill 2016: Large business corporate compliance and risk
Finance Bill 2016: VAT and online marketplaces
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United Nations Convention on the Law of the Sea (UNCLOS)—snapshotTitleUnited Nations Convention on the Law of the Sea (UNCLOS)Parties168Adopted10 December 1982Entry into Force16 November 1994Full textUnited Nations Convention on the Law of the SeaSubject [Catchwords]International Law of the
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Stay of proceedings—when can you apply to stay a claim?This Practice Note considers the question of when court proceedings can be stayed. It identifies scenarios in which a party may apply for a stay of proceedings, including to allow for: a jurisdictional challenge; arbitration; an attempt to
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