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Essential Tax -Advanced (UK) - FA15 - Chapter 31: Tax planning for businesses - FA15
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The content of this toolkit is based on our view of how tax law should be applied. Its application to specific cases will depend on the law at the relevant time and on the precise facts. For further information on using this toolkit and reasonable care under our penalty system see toolkits to help reduce errors - essential information.
Here's a crash course on everything you need to know when it comes to taxes. From tax refunds to irs secrets to tax scandals, we're giving out all the information you need to know, completely tax-free of course.
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Fa15/s100 provides that relief is available where corporation tax, or a similar tax applicable outside the uk, has been paid on profits liable to the diverted profits tax (dpt).
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Tax purposes and the identification of the consequent allowable relief can be complex. Property business losses corporation tax relief is given differently for the losses of a uk property business and losses of an overseas property business, and also for losses of any part of those businesses which.
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