The 2015 Budget included the following measures of particular interest to private clients:
– deeds of variation – a review of their use will be launched in the Autumn
– disclosure facilities – the UK’s existing disclosure facilities will close early
– restrictions to Entrepreneurs’ Relief
In addition the Budget documents confirm which measures (including those which were announced at the time of the Autumn Statement or earlier) will be introduced before the election and which measures will be held over until the next Parliament.