1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

34.51Joint and Several Liability in Certain Circumstances VATCA s108C Section 108C VATCA provides for the imposition of joint and several liability in certain circumstances. This provision applie...
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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