{"id":1512,"date":"2015-03-25T17:07:23","date_gmt":"2015-03-25T17:07:23","guid":{"rendered":"http:\/\/www.pmabookkeeping.co.uk\/?p=1512"},"modified":"2015-03-25T17:07:23","modified_gmt":"2015-03-25T17:07:23","slug":"budget-2015-hm-revenue-and-customs","status":"publish","type":"post","link":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/budget-2015-hm-revenue-and-customs\/","title":{"rendered":"Budget 2015: HM Revenue and Customs"},"content":{"rendered":"<header>\n<div>\n<div>\n<h1>Budget 2015: HM Revenue and Customs<\/h1>\n<\/div>\n<\/div>\n<div><\/div>\n<aside>\n<dl>\n<dd><span style=\"font-size: 2em;\">Contents<\/span><\/dd>\n<\/dl>\n<\/aside>\n<\/header>\n<div>\n<ol>\n<li><a href=\"https:\/\/www.gov.uk\/government\/collections\/budget-2015-hm-revenue-and-customs#overview-and-related-documents\">Overview and related documents<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.uk\/government\/collections\/budget-2015-hm-revenue-and-customs#tax-information-and-impact-notes-tiins\">Tax Information and Impact Notes (TIINs)<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.uk\/government\/collections\/budget-2015-hm-revenue-and-customs#additional-documents-published-24-march-2015\">Additional documents published 24 March 2015<\/a><\/li>\n<\/ol>\n<\/div>\n<div>\n<div>\n<section id=\"document_collection\">\n<div>\n<div>\n<p>The Chancellor of the Exchequer delivered his Budget to Parliament on 18 March 2015. Full details of all announcements, supporting documents and information are available from the\u00a0<a href=\"https:\/\/www.gov.uk\/government\/topical-events\/budget-2015\">Budget 2015<\/a>\u00a0page.<\/p>\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>) tax related documents and other announcements for Budget 2015 are available below.<\/p>\n<p><a href=\"https:\/\/www.gov.uk\/government\/publications\/making-tax-easier\">Making tax easier<\/a><\/p>\n<p><a href=\"https:\/\/www.gov.uk\/government\/publications\/finance-bill-2015-overview-documents-at-budget-2015\">Overview of Tax Legislation and Rates (<abbr title=\"Overview of Tax Legislation and Rates\">OOTLAR<\/abbr>)<\/a>. This document sets out the detail of each tax policy measure announced at Budget 2015. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.<\/p>\n<p>Finance Bill 2015 measures announced at Budget 2015 which have effect from 18 March 2015:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-loss-refresh-prevention\">Corporation Tax: loss refresh prevention<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-and-entrepreneurs-relief-joint-ventures-and-partnerships\">Capital Gains Tax and Entrepreneurs\u2019 Relief: joint ventures and partnerships<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-entrepreneurs-relief-associated-disposal-rules\">Capital Gains Tax: Entrepreneurs\u2019 Relief associated disposal rules<\/a><\/li>\n<\/ul>\n<p>The Finance Bill 2015 will be published on 24 March 2015. You can find supporting and related documents at\u00a0<a href=\"https:\/\/www.gov.uk\/government\/collections\/finance-bill-2015\">Finance Bill 2015<\/a>.<\/p>\n<\/div>\n<\/div>\n<div>\n<h2 id=\"overview-and-related-documents\">Overview and related documents<\/h2>\n<ol>\n<li id=\"publication_475840\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/making-tax-easier\">Making tax easier<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:32:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_476091\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/budget-2015-hm-revenue-and-customs-overview\">Budget 2015: HM Revenue and Customs overview<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Guidance<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_475512\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-for-non-uk-residents-sales-and-disposals-of-uk-residential-property\">Capital Gains Tax for non-UK residents: sales and disposals of UK residential property<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:12+00:00\">18 March 2015<\/abbr><\/li>\n<li>Guidance<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_475456\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-technical-note-anti-avoidance-rule-to-prevent-loss-refreshing\">Corporation Tax technical note: anti-avoidance rule to prevent loss refreshing<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:10+00:00\">18 March 2015<\/abbr><\/li>\n<li>Guidance<\/li>\n<\/ul>\n<\/li>\n<li id=\"consultation_477322\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/consultations\/reform-of-the-landfill-communities-fund\">Reform of the Landfill Communities Fund<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T09:30:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Open consultation<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_476483\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/draft-legislation-the-value-added-tax-amendment-no-regulations-2015-deductible-vat-relating-to-foreign-branches\">Draft legislation: The Value Added Tax (Amendment) (No) Regulations 2015 &#8211; deductible VAT relating to foreign branches<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"consultation_478823\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/consultations\/control-of-raw-tobacco\">Control of Raw Tobacco<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:07+00:00\">18 March 2015<\/abbr><\/li>\n<li>Consultation outcome<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_479795\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/restriction-on-brought-forward-reliefs-in-the-uk-banking-sector-technical-note\">Restriction on brought forward reliefs in the UK banking sector &#8211; technical note<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-25T14:03:53+00:00\">25 March 2015<\/abbr><\/li>\n<li>Guidance<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<div>\n<h2 id=\"tax-information-and-impact-notes-tiins\">Tax Information and Impact Notes (TIINs)<\/h2>\n<ol>\n<li id=\"publication_474082\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-deductions-relating-to-foreign-branches\">VAT: deductions relating to foreign branches<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:32:59+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474083\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-loss-refresh-prevention\">Corporation Tax: loss refresh prevention<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:34:49+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474086\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/status-for-tax-purposes-of-certain-bodies\">Status for tax purposes of certain bodies<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:08+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474095\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/bank-levy-rate-change\">Bank Levy: rate change<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:35:17+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474115\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-and-entrepreneurs-relief-joint-ventures-and-partnerships\">Capital Gains Tax and Entrepreneurs&#8217; Relief: joint ventures and partnerships<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:14+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474353\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-entrepreneurs-relief-associated-disposal-rules\">Capital Gains Tax: Entrepreneurs&#8217; Relief associated disposal rules<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:16+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_476945\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/alcohol-duty-changes-to-rates\">Alcohol Duty: changes to rates<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_475781\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-refunds-for-palliative-care-charities\">VAT: refunds for palliative care charities<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:00+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_463804\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-allowances-anti-avoidance-rules-for-plant-and-machinery\">Capital allowances: anti-avoidance rules for plant and machinery<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-02-26T15:30:15+00:00\">26 February 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474170\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/capital-gains-tax-exemption-for-certain-wasting-assets\">Capital Gains Tax: exemption for certain wasting assets<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:14+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474172\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-oil-and-gas-companies-investment-allowance-and-reduction-in-supplementary-charge\">Corporation Tax: oil and gas companies Investment Allowance and reduction in supplementary charge<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:11+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474208\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-increasing-the-rate-of-film-tax-relief\">Corporation Tax: increasing the rate of Film Tax Relief<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:09+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474195\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/corporation-tax-high-end-television-tax-relief\">Corporation Tax: high end Television Tax Relief<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:08+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474165\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-refunds-to-medical-courier-charities\">VAT: refunds to medical courier charities<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:06+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474147\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/income-tax-personal-allowance-and-basic-rate-limit-for-2016-to-2017-and-2017-to-2018\">Income Tax: personal allowance and basic rate limit for 2016 to 2017 and 2017 to 2018<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:32:59+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_474122\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/tax-administration-regulations-to-implement-the-uks-automatic-exchange-of-information-agreements\">Tax administration: regulations to implement the UK&#8217;s automatic exchange of information agreements<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-18T13:33:03+00:00\">18 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<div>\n<h2 id=\"additional-documents-published-24-march-2015\">Additional documents published 24 March 2015<\/h2>\n<div>\n<div>\n<p>The following documents which are related to Budget measures have been published on 24 March 2015.<\/p>\n<\/div>\n<\/div>\n<ol>\n<li id=\"publication_478794\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/peer-to-peer-bad-debt-relief-proposed-technical-criteria\">Peer-to-peer bad debt relief: proposed technical criteria<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-24T13:26:24+00:00\">24 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_478799\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/tackling-illicit-tobacco-from-leaf-to-light\">Tackling illicit tobacco: from leaf to light<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-24T13:26:44+00:00\">24 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"publication_479107\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/publications\/draft-legislation-the-inheritance-tax-electronic-communications-regulations-2015\">Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015<\/a><\/h3>\n<ul>\n<li><abbr title=\"2015-03-24T15:47:50+00:00\">24 March 2015<\/abbr><\/li>\n<li>Policy paper<\/li>\n<\/ul>\n<\/li>\n<li id=\"consultation_478890\">\n<h3><a href=\"https:\/\/www.gov.uk\/government\/consultations\/tax-advantaged-venture-capital-schemes-draft-legislation-and-explanatory-notes\">Tax-advantaged venture capital schemes: draft legislation and explanatory notes<\/a><\/h3>\n<\/li>\n<\/ol>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Budget 2015: HM Revenue and Customs Contents Overview and related documents Tax Information and Impact Notes (TIINs) Additional documents published 24 March 2015 The Chancellor of the Exchequer delivered his Budget to Parliament on 18 March 2015. Full details of&hellip; <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1512","post","type-post","status-publish","format-standard","hentry","category-latest-news"],"_links":{"self":[{"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/1512"}],"collection":[{"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=1512"}],"version-history":[{"count":8,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/1512\/revisions"}],"predecessor-version":[{"id":1520,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/1512\/revisions\/1520"}],"wp:attachment":[{"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=1512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=1512"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.pmabookkeeping.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=1512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}