1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.17Know-How TCA97 s768 Section 768 TCA97 provides a tax deduction for expenditure incurred on “know-how” acquired for use in a trade carried on by a person. The section defines “know-how” as “i...
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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