SolvedBIM37650 | Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: contents
From HM Revenue & Customs · Business Income Manual
S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009
Layout of guidance
The issue of duality has been considered in a variety of non-travel cases. When considering the following examples you should bear in mind the general guidance at BIM37007.
Contents7 entries
- BIM37660Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: subsistence
- BIM37665Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence
- BIM37670Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence: 'itinerant' trades
- BIM37675Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence: sub-contractors
- BIM37677Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence: renting accommodation while living away from home
- BIM37680Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: interest payments
- BIM37690Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: building society demutualisation