1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

5.2Pre-trading Expenses TCA97 s82 An allowance may be claimed in respect of pre-trading expenses in the case of a trade or profession provided that the expenses: (i) were incurred for the purpose...
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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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013