- chargeable capital gains
- chargeable capital gains TAX steuerbarer Veräußerungsgewinn m, steuerpflichtiger Kapitalgewinn m, steuerpflichtiger Kapitalzuwachs m
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
chargeable capital gains
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chargeable gains — Where an asset is a chargeable asset for the purposes of capital gains tax or corporation tax and there is a chargeable disposal of that asset, any gain made on the disposal or deemed disposal will be chargeable to tax. Related links capital… … Law dictionary
chargeable gain — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… … Law dictionary
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chargeable gain or loss — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… … Law dictionary
chargeable — charge‧a‧ble [ˈtʆɑːdʒəbl ǁ ˈtʆɑːr ] adjective 1. FINANCE COMMERCE an amount of money that is chargeable can be charged and must be paid: • The Tribunal determined that the legal fees chargeable were £4078 plus VAT. 2. COMMERCE work … Financial and business terms
chargeable gain — In the UK, that part of a capital gain arising as a result of the disposal of an asset that is subject to taxation. Non chargeable gains include: • gains resulting from proceeds that are taxable under income tax; • gains from exempt assets (see… … Accounting dictionary
