1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

12.12Treatment of Unpaid Remuneration TCA97 s996 Remuneration which is allowed as a deduction in computing the Schedule D profits of an employer, but which has not been paid within 6 months of the...
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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