1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

5.11Residential Development Land TCA97 s644A Profits or gains from dealing in or developing residential development land in the course of a business are taxed under normal income tax rules. For t...
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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