Specialist Tax Regulatory Materials
Azerbaijan has joined international efforts against tax evasion and avoidance by joining the Inclusive Framework on BEPS.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are
Income tax losses 鈥� overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of
VAT registration 鈥� artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration 鈥� compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK
Tax Returns