Part 19-3-6 Collection of tax from beneficiaries (S-574) 6.1 Where – (a) the tax on a chargeable gain accruing to trustees is not paid within six months of the due and payable date, and (b) while the tax is still outstanding, the asset (or any part of the proceeds of sale of the asset) on which a […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.