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
Income Tax Act 2007 section 786
Recovery of tax where consideration receivable by person not assessed
Section 786 deals with how tax can be recovered when one person (A) is assessed to tax on consideration that is actually receivable by another person (B), including rights of reimbursement, direct recovery from B, and the treatment of occupation income as the highest part of total income.
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.