PTG Consultant LLC, Ghazanfar Hussain UAE Corporate Tax Business Restructuring Relief | CT Return Question 5.5.1 In brief The UAE Corporate Tax Return includes a specific question on Business Restructuring Relief under Article 27 of the UAE Corporate Tax Law. The question is not asking whether a company sold an ... Article 27 UAE Corporate Tax Business Restructuring Relief Business Transfer UAE CT Return Question 5.5.1 CTGBRR1 CTGTXR1 Corporate Tax Election FTA Corporate Tax Return Tax Restructuring UAE UAE Corporate Tax UAE Tax Relief