1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

15.13Stallion Stud Fees (i) Stallions are treated as stock in trade, and income and gains arising from stallion stud fees or from the sale of stallions are subject to income tax. (ii) The normal ...
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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