Home / Tax / Current issues / Weekly highlights

Legal News

Lexis®PSL Tax weekly highlights—17 September 2015

Copyright © 2025 LexisNexis
Published on: 17 September 2015
Published by a LexisNexis Tax expert

Table of contents

  • Summer Finance Bill 2015
  • Partnerships and capital gains: HMRC updates Statement of Practice D12
  • Headlines (News updates & analysis)
  • Accelerated payment notices collect £1bn in first year
  • HMRC guidance and manuals: updates
  • News Analysis
  • New Legislation
  • Cases
  • VAT: Retrospective inclusion of a company into a VAT group
  • Evidencing an overpayment of VAT

    • More sections of this document available when you sign-in to Lexis+ or register for a free trial.

Article summary

This week’s edition of Tax highlights includes: (1) the progress of the Summer Finance Bill 2015, and (2) the update of HMRC’s Statement of Practice D12 on partnerships and capital gains tax.

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

Related documents:

4 News
View More
Powered by Lexis+®

Related documents:

4 News
View More

Popular documents

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of