1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

6.2Basis of Assessment TCA97 s70 The basis of assessment is the actual basis. Section 70 TCA97 provided for the purposes of ascertaining a liability to income tax, that any income or profits char...
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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