be chargeable

См. также в других словарях:

• chargeable — charge‧a‧ble [ˈtʆɑːdʒəbl ǁ ˈtʆɑːr ] adjective 1. FINANCE COMMERCE an amount of money that is chargeable can be charged and must be paid: • The Tribunal determined that the legal fees chargeable were £4078 plus VAT. 2. COMMERCE work …   Financial and business terms

• Chargeable — Charge a*ble, a. 1. That may be charged, laid, imposed, or imputes; as, a duty chargeable on iron; a fault chargeable on a man. [1913 Webster] 2. Subject to be charge or accused; liable or responsible; as, revenues chargeable with a claim; a man… …   The Collaborative International Dictionary of English

• chargeable gains — Where an asset is a chargeable asset for the purposes of capital gains tax or corporation tax and there is a chargeable disposal of that asset, any gain made on the disposal or deemed disposal will be chargeable to tax. Related links capital… …   Law dictionary

• chargeable asset — ➔ asset * * * chargeable asset UK US noun [C, usually plural] UK ► ACCOUNTING CAPITAL ASSET(Cf. ↑capital asset): »You can offset any losses for the year against gains on other chargeable assets …   Financial and business terms

• chargeable lifetime transfer — England, Wales Lifetime transfers of value (transfer of value) (broadly, gifts) that are immediately chargeable to inheritance tax at 20% (subject to any exemptions and reliefs and also subject to the individual s nil rate band). Broadly, a… …   Law dictionary

• 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

• chargeable consideration — For the purposes of stamp duty land tax, any consideration in money or money s worth given for the subject matter of the land transaction, directly or indirectly, by the purchaser or a person connected with him (Schedule 4, Finance Act 2003).… …   Law dictionary

• chargeable interest — For the purposes of stamp duty land tax, an estate, interest, right or power in or over land in the UK; or the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power other than an… …   Law dictionary

• chargeable security — For the purposes of the Finance Act 1986: • Stocks, shares or loan capital. • Interest in, or in dividends or other rights arising out of, stocks, shares or loan capital. • Rights to allotment of or to subscribe for, options to acquire, stocks,… …   Law dictionary