capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… … Law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… … Law dictionary
Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
capital — capital1 capitalness, n. /kap i tl/, n. 1. the city or town that is the official seat of government in a country, state, etc.: Tokyo is the capital of Japan. 2. a city regarded as being of special eminence in some field of activity: New York is… … Universalium
group — A parent undertaking and its subsidiary or subsidiaries. In UK tax law, two or more companies constitute a group where one company holds more than 50% of the shares in the other(s). This test is usually applied to the voting share capital only.… … Big dictionary of business and management
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
CGT group — Related links capital assets capital gains group capital gains tax Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com … Law dictionary
Capital City Pride — in Olympia, Washington is a series of events culminating with Olympia Pride day. The festival celebrates the region s LGBT (Lesbian, Gay, Bisexual, and Transgender) community. The Pride festival is held at Sylvester Park in downtown Olympia.… … Wikipedia
Capital immatériel — Pour les articles homonymes, voir immatériel. Ne doit pas être confondu avec patrimoine culturel immatériel ni dématérialisation. Le capital immatériel ou patrimoine immatériel est un élément non monétaire et sans substance physique,… … Wikipédia en Français
