1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

30.20Delivery of Returns As noted in 5.1.17 above, a beneficiary is required to file an electronic return. However, if the beneficiary is not claiming any relief, exemption or credit they may cho...
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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