Page 5 - Non-residence taxation
P. 5

General Deductions – Court Cases






          4.During the YOA






                 4.1. Sub-Nigel Ltd: Expenditure should be




                      laid out to produce income (The income




                      does not need to be earned in the YOA)





                        4.1.1. Only expenditure incurred within




                            YOA will be deducted















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