1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

1.3Chargeable Person TCA97 s959A For income tax purposes, a person who is within the scope of the self-assessment system is a “chargeable person”. This mainly refers to self-employed persons but ...
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Other Editions

  • 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