Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
chargeable gains — /ˌtʃɑ:dʒəb(ə)l geɪnz/ plural noun gains made by selling an asset, such as shares, on which capital gains will be charged … Dictionary of banking and finance
Taxation of Chargeable Gains Act 1992 — The Taxation of Chargeable Gains Act 1992 is an Act of Parliament which governs to levying of capital gains tax in the United Kingdom. Capital gains tax is a tax charged on the increase in the capital value of an asset between purchase and sale… … Wikipedia
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
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… … Big dictionary of business and management
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
chargeable 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 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 asset — ➔ asset * * * chargeable asset UK US noun [C, usually plural] UK ► ACCOUNTING CAPITAL ASSET(Cf. ↑capital asset): »You can offset any losses for the year against gains on other chargeable assets … Financial and business terms
chargeable — adjective 1 chargeable costs must be paid: Living expenses are chargeable to my account. 2 chargeable assets or gains have to have tax paid on them 3 a chargeable offence is serious enough for the police to officially state that you are guilty of … Longman dictionary of contemporary English
