1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

21.4Relief for Losses and Capital Allowances TCA97 s531AU Losses carried forward under s382 TCA97 and offset against profits from the same trade or profession in a later year are allowable in cal...
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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