1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

29.12Transfer of Capital Allowances TCA97 s409E Section 409E TCA97 closed off a loophole relating to the effective transfer of capital allowances on buildings from companies to individual investo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

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