1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

29.14Tax Treatment of Loans from Employee Benefit Schemes TCA97 s811B Section 811B TCA97 is an anti-avoidance measure to counter a tax avoidance scheme wherein an employer, instead of paying sala...
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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