1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

12.2Basis of Assessment TCA97 s112 For the tax years up to and including 2017, the statutory basis of assessment for employment income was the amount actually earned in the year regardless of whe...
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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