1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

1.21Separate Assessment TCA97 s1023 A claim may be made for separate assessment of the income tax liability where the joint assessment basis applies. The claim must be made before 1 April in 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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013