1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

10.8Rent-A-Room Relief TCA97 s216A Where an individual rents a room (or rooms) in a “qualifying residence” and the gross income received, including sums arising for food, laundry or similar goods...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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