1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

1.24Maintenance Payments TCA97 s1025–6 (i) For the benefit of former spouse Tax is not deducted at source from such legally enforceable maintenance payments. Such payments are deductible for tax ...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013