«CHARGEABLE ASSET»に関連する英語の本
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1
The Determination of Corporate Taxable Income in the EU ...
General Tax Treatment: In order for a 'profit' on the disposal of a capital asset to
be chargeable, four conditions need to be fulfilled: the gain must be a chargeable
gain made on a chargeable disposal, of a chargeable asset, by a chargeable ...
2
Foundations for the LPC 2012-13
These steps are: Step 1 You need to identify whether the relevant asset is a
chargeable asset. If the asset does not come within the definition of chargeable
asset, there is no liability to CGT and the subsequent steps may be ignored. Step
2 ...
George Miles, Clare Firth, Paulene Denyer, 2012
3
Tax Planning for Family and Owner-Managed Companies 2013/14
However, note that post-31 march 2002 goodwill is dealt with under the corporate
intangibles regime (and hence, unfortunately, does not count as a chargeable
asset for these purposes). A similar 'consolidated' chargeable assets calculation
...
4
Corporation Tax Act 2009
(6) For the meaning of "chargeable asset within TCGA 1992", see section 900. (7)
Section 850 (part realisation involving related party: exclusion of roll-over relief)
does not apply in a case where Chapter 7 applies because of this section.
5
Private Client Tax: Jurisdictional Comparisons
The rate of capital gains tax that applies to an individual on the disposal of a
chargeable asset depends on his taxable income in the year in question. In 2011/
12, for those with a taxable income of £35,000 or less, CGT will be charged at ...
Where an asset held by a non-resident for the purpose of a UK trade is removed
from the UK, and so ceases to be a chargeable asset, it must be treated as being
disposed of and re-acquired at its market value immediately before it left the UK ...
7
The Voluntary Sector in the United Kingdom
However, where the chargeable asset is disposed of to a charity, the value at
which the asset is deemed to pass is such that neither a gain nor a loss arises on
the disposal, and thus no capital gains tax is chargeable.81 This relief applies
only ...
Jeremy Kendall, Martin Knapp, Martin R. J. Knapp, 1996
8
Financial Accounting and Tax Principles
... of the taxation of chargeable gains rollover relief means: A The indefinite
deferral of payment of the tax on an appropriate chargeable asset of a business
sold at a gain B The deferral of payment of the tax on an appropriate chargeable
asset ...
John Dunn, Mike Rogers, 2008
9
CIMA Official Exam Practice Kit Financial Operations
... appropriate chargeable asset of a business sold at a gain The deferral of
payment of the tax on an appropriate chargeable asset of a business sold at a
gain where the proceeds of disposal are re-invested in another appropriate
chargeable ...
10
CIMA Exam Practice Kit Financial Accounting and Tax ...
... of the taxation of chargeable gains rollover relief means: A The indefinite
deferral of payment of the tax on an appropriate chargeable asset of a business
sold at a gain B The deferral of payment of the tax on an appropriate chargeable
asset ...
Colin Channer, Mike Rogers, 2007
用語«CHARGEABLE ASSET»を含むニュース項目
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Know the steps in selling your Malaysia property
With effect from last year, the gains tax rate payable by foreigners disposing of a chargeable asset is 30 per cent of the net profit, if the ... «AsiaOne, 6月 15»
Penalty rising 10-fold for not filing income tax returns
“For the acquisition of a chargeable asset consists wholly or partly of money, the purchaser is required to withhold and remit to the Internal ... «The Rakyat Post, 10月 14»
Taxing gains arising from disposal of capital assets – the CGT
It is a tax applicable to capital gains accruing to any person (company or individual) on the disposal of a chargeable asset. Capital gains taxes ... «BusinessDay, 10月 14»
CGT: Untapped revenue goldmine
It is a tax applicable to capital gains accruing to any person (company or individual) on the disposal of a chargeable asset. Capital gains taxes ... «Daily Sun, 9月 14»
Brits With Homes Overseas Face CGT Disaster
“So, if the sale of a second home, or any other chargeable asset, is expected, it is better to consider what planning can be undertaken to reduce ... «iExpats.com, 3月 13»
French Taxes Update
CGT is payable on the sale of a chargeable asset. The gain becomes fully exempt from CGT if the property has been owned by you for more than 30 years. «Furley Page Solicitors, 10月 12»
Offshore Trusts And UK Resident Foreign Domiciliaries
... (ii) a foreign situs chargeable asset pregnant with gain is settled into the trust; or (iii) income is within the trust and the trust is settlor-interested ... «Mondaq News Alerts, 2月 11»
Capital gains tax: HMRC relax their practice on computing currency …
A foreign currency bank account is a chargeable asset for capital gains tax purposes. This means that any transaction on that account ... «Lexology, 1月 10»
