1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

1.23Cohabiting Couples TCA97 s1031Q The only income tax provision for cohabiting couples is to grant relief for maintenance payments made to a financially dependent former cohabitant as ordered b...
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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