chargeable asset

См. также в других словарях:

• 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 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

• asset — anything of worth that is owned. The assets of a business are money in the bank, accounts receivable, securities held in the name of the business, property or buildings, equipment, fixtures, merchandise for sale or being made, supplies and all… …   Financial and business terms

• Asset — Any possession that has value in an exchange. The New York Times Financial Glossary * * * asset as‧set [ˈæset] noun [countable] ACCOUNTING FINANCE something belonging to an individual or a business that has value or the power to earn money: • The …   Financial and business terms

• chargeable gain — In the UK, that part of a capital gain arising as a result of the disposal of an asset that is subject to taxation. Non chargeable gains include: • gains resulting from proceeds that are taxable under income tax; • gains from exempt assets (see… …   Accounting dictionary

• chargeable gain — In the UK, that part of a capital gain arising as a result of the disposal of an asset that is subject to taxation. Non chargeable gains include: • gains resulting from proceeds that are taxable under income tax; • gains from exempt assets (see… …   Big dictionary of business and management

• chargeable disposal — A disposal of an asset for capital gains tax purposes. This will include the sale of an asset, the gift of an asset or when an asset becomes worthless, such as shares when a company becomes insolvent. Dresdner Kleinwort Wasserstein financial… …   Financial and business terms

• asset — In common terms any object, tangible or intangible, that is of value to its possessor. In most cases it either is cash or can be turned into cash; exceptions include prepayments, which may represent payments made for rent, rates, or motor… …   Accounting dictionary

• chargeable person — Any person resident, or ordinarily resident, in the UK during the year in which a chargeable gain assessable to capital gains tax was made as the result of that person disposing of an asset …   Accounting dictionary

• chargeable gains — /ˌtʃɑ:dʒəb(ə)l geɪnz/ plural noun gains made by selling an asset, such as shares, on which capital gains will be charged …   Dictionary of banking and finance

• capital asset — A long term asset, such as land or a building, not purchased or sold in the normal course of business. Bloomberg Financial Dictionary * * * capital asset capital asset ➔ asset * * * capital asset UK US noun [C, usually plural] (also fixed asset,… …   Financial and business terms