chargeable
121imputable — adjective a) That may be imputed; capable of being imputed; chargeable; ascribable; attributable; referable. b) Accusable; culpable; chargeable with fault. See Also: imputability …
122CGT — (Capital Gains Tax)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… …
123Enterprise Investment Scheme — Personal equity investment in qualifying trading companies allows the investor income tax relief at 20 per cent of the amount invested and capital gains tax benefits on the eventual sale. The conditions for relief are complex and restrictive,… …
124EIS — Personal equity investment in qualifying trading companies allows the investor income tax relief at 20 per cent of the amount invested and capital gains tax benefits on the eventual sale. The conditions for relief are complex and restrictive,… …
125excluded indexed securities — Securities which would have been deeply discounted securities (because the redemption amount could exceed the subscription amount by the required amount) but which are generally taken out of the deeply discounted security regime because the… …
126indexation allowance — For corporation tax purposes, a company which disposes of (or is deemed to dispose of) an asset acquired on or after 31 March 1982 receives an indexation allowance which is deductible from any chargeable gain (chargeable gains). The allowance is… …
127loan notes — Debt securities or instruments. They may be offered by a buyer or bidder, often as an alternative to cash in a takeover and can be a useful method, subject to the satisfaction of certain conditions, of enabling a selling shareholder to defer any… …
128loan note — Debt securities or instruments. They may be offered by a buyer or bidder, often as an alternative to cash in a takeover and can be a useful method, subject to the satisfaction of certain conditions, of enabling a selling shareholder to defer any… …
