Finance Bill 2015: other taxes
The government has published draft tax legislation for technical consultation.
Documents
Deferred Entrepreneurs Relief on invested gainsapplication/pdfAnnual tax on enveloped dwellings annual chargeable amountapplication/pdfAnnual tax on enveloped dwellings relief declaration returnsapplication/pdfCapital Gains Tax non-residents and UK residential propertyapplication/pdfInheritance tax exemption for decorations and other awardsapplication/pdfInheritance tax exemption for emergency service personnelapplication/pdfInheritance Tax interestapplication/pdfInheritance tax simplifying charges on trusts and new rules to target avoidance through the use of multiple trustsapplication/pdfRelevant high value disposal gains and lossesapplication/pdfStamp Duty Land Tax alternative property finance relief application/pdfStamp Duty Land Tax treatment MDR of shared ownership properties in lease and leaseback arrangementsapplication/pdf