1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

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 of ...
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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