indexation 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… … Law dictionary
indexation allowance — The calculation which reduces the profit on disposal for capital gains tax purposes by allowing for inflation over the period when the asset was owned. The calculation is based on the cost of buying the asset multiplied by the proportional… … Financial and business terms
indexation — 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… … Accounting dictionary
indexation — 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… … Big dictionary of business and management
Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… … Wikipedia
Capital 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,… … Wikipedia
Finance Act 1998 — The Finance Act 1998 is an Act of the United Kingdom Parliament prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 1998 Budget speech made by Chancellor of the Exchequer Gordon … Wikipedia
ИНДЕКСАЦИОННЫЕ СКИДКИ — (indexation allowance) В Великобритании с 1982 г. суммы, которые могут быть вычтены из прироста рыночной стоимости капитала для компенсации воздействия инфляции при расчете налога на реализованный прирост рыночной стоимости капитала (capital… … Финансовый словарь
индексационные скидки — В Великобритании с 1982 г. суммы, которые могут быть вычтены из прироста, рыночной стоимости капитала для компенсации воздействия инфляции при расчете налога на реализованный прирост рыночной стоимости капитала (capital gains tax). Рассчитываются … Справочник технического переводчика
List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… … Wikipedia
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
