The most significant onshore changes in the Budget are set out in this briefing note which covers:
– Inheritance Tax
– Income Tax
– Corporate Tax
– Dividends
– Reduced tax relief for investors in residential property
– Capital Gains Tax
– Tax Lock
– Pensions
– Basic rate interest consultation
Click here to read more: “UK Summer Budget 2015 – Key Changes Onshore”
Key changes from an offshore perspective are set out in a separate Briefing Note entitled: “UK Summer Budget 2015 – Offshore aspects for foreign domiciliaries and their Trustees“
