1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

15.1Overview TCA97 s654–s664 All farming carried on by individuals, with the exception of certain market gardening and other activities, is liable to income tax under Case I of Schedule D.
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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