1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

5.7Cessation Years TCA97 s67 Final year: The profits assessable are those from the preceding 1 January to the date of cessation. Penultimate year: Where the actual profits of the penultimate y...
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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