1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

26.6Surcharge on Certain Undistributed Income TCA97 s440–s441 A surcharge of 20% is chargeable on a close company which does not distribute its after-tax passive income e.g. investment income or ...
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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