1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

12.4Deductions TCA97 s114 The deductions available in computing income for Schedule E purposes are confined to expenses incurred wholly, exclusively and necessarily in the performance of the duti...
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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