1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2014

2.14Emissions Allowances TCA97 s81CTCA97 s540A Finance Act 2012 clarified the direct tax implications of certain transactions in emissions allowances under the EU Emissions Trading Scheme. The Sc...
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Other Editions

  • Taxation Summary, Finance Act 2024
  • Taxation Summary, Finance (No. 2) Act 2023
  • 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