1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

1.20Single Assessment /Separate Treatment TCA97 s1016TCA97 s1018(3) In the case of both married couples and civil partnerships, either spouse/civil partner can make an election before the end 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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013