1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2018

26.7Settlements Made by Close Companies TCA97 s436A This section provides that amounts settled by a close company in connection with relevant settlements are treated as a distribution to the trus...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

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