Summer Budget 2015

This Content Was Last Updated on March 7, 2023 by Jessica Garbett


Please note this content was written contemporaneously, and may well now be superseded

The summer budget 2015 heralded some significant changes in business taxation:

  • New tax on dividends
  • Corporation Tax cuts
  • Restrictions on travel and subsistence (consultation)
  • Buy to Let interest restrictions

These measures will need to be unpacked and analysed over coming months as more detail becomes available – as yet we don’t have legislation for scrutiny just the budget announcements, and much could change.

We are, as always, committed to assisting clients in working through the effects of these changes over coming months, and especially with the PSC planning process in early 2016 in advance of the proposed changes (increases) to dividend taxation in 2016-17.

For now, the following resources may be of use:

Summer Budget 2015 – first analysis of business tax changes


Summer Budget 2015 – first thoughts on company v self employment

Summer Budget 2015 – best of the rest

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