1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

31.10Anti-Avoidance There are further provisions to prevent avoidance by means of the following: TCA97 s549 Sales to connected persons. TCA97 s550 Assets disposed of in a series of transactions. ...
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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