1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

15.9Losses TCA97 s662 Relief for farm losses against other income is claimable only where the farming is carried on, on a commercial basis, with a view to the realisation of profits. The reli...
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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