Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 1031Q
Maintenance where relationship between cohabitants ends
Section 1031Q sets out the income tax treatment of maintenance payments made under a legally enforceable court order between qualified cohabitants following the breakdown of a cohabiting relationship.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.