Category › Personal Tax › Income Tax – Self-Assessment & Filing › Chapter-5 : Allowable Expenses, Reliefs & Adjustments

Chapter-5 : Allowable Expenses, Reliefs & Adjustments
If your business has transitional profits from basis period reform, spreading over five years may reduce the cash flow impact,...

Basis period reform – spreading rules for payment
If your business has transitional profits from basis period reform, spreading over five years may reduce the cash flow impact,...
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Post cessation transactions
Tax relief may be available for post-cessation expenses of a trade. To be an allowable post-cessation expense the trade must...
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Post-cessation receipts and expenses
Tax relief may be available for post-cessation expenses of a trade. In order to be an allowable post-cessation expense, the...
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Tax and maintenance payments
Maintenance Payments Relief reduces Income Tax for those making court-ordered payments to an ex-spouse or civil partner. To qualify, one...
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