Personal tax allowances single and married

Good morning

I’m reading through the personal tax allowances and would like some advise on how much it increases to for a married couple not residing in the Uk currently and only one being a Uk citizen.

1.Will my wife qualify for any allowances on properties owned.
2.if we move back to the Uk can my wife then use her allowances
3.should we be looking to form a business if my 12k of personal allowances is exhausted
4. Can we form a business as foreign resident but myself Uk citizen.

We are looking at purchasing further properties and are looking to put them in both names or a business entity to maximize any tax rules and to fund a pension for us both.