1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2016

12.2Basis of Assessment TCA97 s112 All income assessable under Schedule E is assessed on the actual income of the year of assessment, regardless of whether taxed under PAYE or not. TCA97 s997 The...
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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