1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

23.10Knowledge Development Box (“KDB”) TCA97 Ch 5, Pt 29 The Knowledge Development Box (KDB) is a corporation tax relief which is in line with the OECD’s approach to preferential tax regimes. 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