1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

7.2Basis of Assessment TCA97 s74 The basis of assessment is the actual basis. Income tax under Case IV of Schedule D is computed on the full amount of the profits or gains arising in the year...
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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