1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

1.7Surcharge TCA97 s1084 If a return for a particular year of assessment is not submitted before the “specified date”, the tax liability for that year is increased by a surcharge on the amount of...
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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