1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

30.14Free Use of Property CATCA s40 Where a person is allowed to have the use, occupation or enjoyment of another person’s property free or for less than market value, this constitutes a gift for...
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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