indexation of capital gains tax

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• 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

• capital gains tax — (CGT) 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 cost) and the… …   Law dictionary

• 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

• capital gains tax — CGT A UK tax on capital gains Most countries have a form of income tax under which they tax the profits from trading and a different tax to tax substantial disposals of assets either by traders for whom the assets are not trading stock (e. g. a… …   Big dictionary of business and management

• capital gains tax — CGT A UK tax on capital gains, introduced on 6 April 1965. It is charged on the total amount of the chargeable gains accruing to a chargeable person in a fiscal year after deducting any allowable capital losses for the year or capital losses… …   Accounting dictionary

• 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

• capital gain — see gain Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital gain …   Law 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… …   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

• capital gain — The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by taper relief (or by indexation if the asset… …   Accounting dictionary

• capital gain — The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by taper relief (or by indexation if the asset… …   Big dictionary of business and management