1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

1.6Badges of Trade s3 The word ‘trade’ is not clearly defined in the Taxes Acts. TCA 1997 s3 provides that a trade should include “every trade, manufacture, adventure or concern in the nature of t...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006