Taxation of Chargeable Gains Act

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• Taxation of Chargeable Gains Act 1992 — The Taxation of Chargeable Gains Act 1992 is an Act of Parliament which governs to levying of capital gains tax in the United Kingdom. Capital gains tax is a tax charged on the increase in the capital value of an asset between purchase and sale… …   Wikipedia

• chargeable gain — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… …   Law dictionary

• chargeable loss — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… …   Law dictionary

• chargeable gain or loss — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… …   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) 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

• Finance Act 2004 — The Finance Act 2004 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 2004 Budget speech made by Chancellor of the Exchequer Gordon …   Wikipedia

• capital 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… …   Law dictionary

• Income and Corporation Taxes Act 1988 — Infobox UK Legislation short title=Income and Corporation Taxes Act 1988 parliament=United Kingdom Parliament long title=An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments… …   Wikipedia

• Finance Act — In the UK, the Chancellor of the Exchequer delivers an annual Budget speech on Budget Day, outlining changes in spending, as well as tax and duty. The changes to tax and duty are passed as law, and each year form the respective Finance Act. For… …   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