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 881
Returns by married persons
Section 881 deals with the ability of an individual to notify Revenue that their taxable income includes income of their spouse or civil partner, and with Revenue's power to require a separate income return from that spouse or civil partner.
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.