Budget 2015: key measures for large business

There were a relatively limited number of new tax measures in the final Budget of the current Parliament, delivered on 18 March 2015. Nevertheless, there were some new announcements relevant to large business which are set out in a Tax Alert available to Linklaters clients on the Knowledge Portal here, together with an update on some of the key measures that have been previously announced. Of particular interest are likely to be the new restrictions on the availability of Entrepreneurs' Relief and the new measure preventing loss-refreshing.