1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

12.5Round-Sum Expense Allowances TCA97 s117 Where a round-sum payment is made, the employer is obliged to deduct income tax etc. under the PAYE system. The employee must then make a claim to the ...
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Other Editions

  • 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