1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

5.1Overview Tax is charged on the annual profit or gains arising from any trade (Case I) or from any profession (Case II). The tax treatment of these items is almost identical and therefore they ...
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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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013