1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

5.11Residential Development Land TCA97 s644A Profits or gains from dealing in or developing residential development land in the course of a business are taxed under normal income tax rules. For t...
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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