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Finance Act 2015—blocking B share schemes

Published on: 17 April 2015
Published by a LexisNexis Tax expert
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Article summary

Tax analysis: Following our previous new analysis ‘Unpicking the Finance Bill 2015—blocking B share schemes’, Sara Stewart, senior associate at Herbert Smith Freehills LLP, says provisions blocking B share schemes included in the Finance Act 2015 (FA 2015) are much the same as when the draft form of the legislation was published in December 2014.

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