1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

1.25Divorced Persons TCA97 s1026 In certain circumstances divorced couples may opt for joint assessment for income tax purposes in relation to maintenance payments. Both partners must be resident...
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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