1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

34.49Interest The rate of interest on overdue tax is 0.0274% per day or part of a day. Interest can also be charged where VAT deductibility is over-claimed. Section 114 refers. VATCA s105 The Rev...
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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