chargeable
71Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …
72Leave (U.S. military) — In the United States Military, leave is permission to be away from one s unit for a specific period of time.EntitlementUnder normal circumstance, all personnel are granted 30 days of leave per year. This time is usually used for vacations and… …
73Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …
74capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… …
75qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… …
76QCB — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… …
77indexation — 1) The policy of connecting such economic variables as wages, taxes, social security payments, annuities, or pensions to rises in the general price level (see inflation). This policy is often advocated by economists in the belief that it… …
78indexation — 1) The policy of connecting such economic variables as wages, taxes, social security payments, annuities, or pensions to rises in the general price level (see inflation). This policy is often advocated by economists in the belief that it… …
79charge·able — /ˈʧɑɚʤəbəl/ adj 1 : able to be charged The business lunch was chargeable to the company. chargeable interest 2 : able to be treated as a crime an act chargeable under federal law a …
80Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs …
