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1 taper relief
British = réduction progressive des impôts sur les plus-values en fonction du nombre d'années pendant lequel on détient un bien avant de le vendreEveryone has this £3,000 limit and, if it's not used up in one year, the amount can be carried forward to the next. After three years, the tax payable on a gift starts reducing until it reaches nil at year seven. Small gifts of up to £250 can be made to any number of people. This is known as taper relief.
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2 taper
taper ['teɪpə(r)](column, trouser leg, plane wing) fuseler; (stick, table leg) effiler, tailler en pointe(column, trouser leg, plane wing) être fuselé; (stick, shape, table leg) se terminer en pointe, s'effiler; (finger) être effilé;∎ her hair tapers in to the neck ses cheveux sont effilés sur son cou;∎ it tapers to a point c'est taillé en pointe3 noun(b) (for lighting candle, fire) allume-feu m inv►► British Finance taper relief = réduction progressive des impôts sur les plus-values en fonction du nombre d'années pendant lequel on détient un bien avant de le vendreeffiler, tailler en pointe(b) (noise) diminuer progressivement, décroître, s'affaiblir; (conversation) tomber; (level of interest, activity) décroître progressivement;∎ street crime shows signs of tapering off tout laisse à penser que les agressions sont en baisse -
3 pain
pain [peɪn](a) (mentally) faire de la peine à, peiner, attrister;∎ it pained her to see them quarrel ça lui faisait de la peine ou ça la peinait de les voir se disputer;∎ it pains me to have to tell you that… je regrette infiniment d'avoir à vous dire que…∎ the wound still pained her la blessure la faisait encore souffrir ou lui faisait encore mal2 noun(a) (physical) douleur f;∎ he has a pain in his ear il a mal à l'oreille;∎ I have a pain in my side j'ai une douleur au côté;∎ are you in pain? avez-vous mal?, est-ce que vous souffrez?;∎ to be in great pain souffrir beaucoup;∎ he was carried from the field in great pain il souffrait beaucoup quand on l'a transporté hors du terrain;∎ the pain was unbearable la douleur était insupportable;∎ to put a wounded animal out of its pain achever un animal blessé;∎ to cry out in pain crier ou hurler de douleur;∎ to cause sb pain faire mal à qn;∎ shooting pains élancements mpl, douleurs fpl lancinantes;∎ labour pains douleurs fpl de l'accouchement(b) (emotional) peine f, douleur f, souffrance f;∎ to cause sb pain faire de la peine à qn;∎ he went through a lot of pain when his son left home il a eu beaucoup de peine quand son fils a quitté la maison;∎ I can't bear the pain of losing her je ne supporterai pas de la perdre∎ what a pain he is! qu'est-ce qu'il est enquiquinant!;∎ it's a (real) pain or such a pain trying to cross London during the rush hour traverser Londres aux heures de pointe, c'est la galère;∎ to be a pain (in the neck) être casse-pieds;∎ American to give sb a pain (in the neck) taper sur le système à qn;∎ very familiar to be a pain in the British arse or American ass être casse-couilles ou chiant;∎ very familiar it's a real pain in the British arse or American ass having to get up so early ça fait vraiment chier de devoir se lever si tôt∎ on pain of death sous peine de mort(efforts) peine f, mal m;∎ he went to great pains to help us il s'est donné beaucoup de mal pour nous aider;∎ she took great pains over her work/the dinner elle s'est donné beaucoup de mal pour son travail/pour ce dîner;∎ is that all we get for our pains? c'est comme cela que nous sommes récompensés de nos efforts?;∎ he was at or he took pains to avoid her il a tout fait pour l'éviter►► pain barrier seuil m de douleur;pain relief soulagement m;∎ aspirin for fast pain relief aspirine pour soulager rapidement la douleur
См. также в других словарях:
taper relief — A relief from capital gains tax (CGT) available to individuals, trustees or personal representatives which reduces the amount of a chargeable gain (chargeable gains) according to how long an asset is held after 5 April 1998. The rules draw a… … Law dictionary
taper relief — ➔ relief … Financial and business terms
taper relief — In the UK, a tax relief that can be set against a liability to capital gains tax arising from the disposal of chargeable assets. The amount of taper relief depends on the type of asset (business or non business) and the number of complete years… … Big dictionary of business and management
taper relief — In the UK, a tax relief that can be set against capital gains made on disposals of assets. The amount of taper relief depends on the type of asset (business or non business) and the number of complete years of ownership after 5 April 1998. The… … Accounting dictionary
relief — re‧lief [rɪˈliːf] noun 1. [uncountable] when a bad situation is reduced or stops for a time: • Any sign of relief from price pressures will be welcome news for the economy. 2. money, food, clothes etc given to people who are poor or hungry: • a… … Financial and business terms
taper — / teɪpə/, tapering relief /ˌteɪpərɪŋ rɪ li:f/ noun a new system of reducing capital gains tax payable when shares are sold, according to the length of time the shares have been held … Dictionary of banking and finance
tax relief — A deduction from a taxable amount, usually given by statute. In the UK, income tax reliefs are given in respect of income from tax exempt sources (e.g. ISAs), as well as tax deductible expenses, personal allowances, tax credits, and gift aid. See … Accounting dictionary
tax relief — A deduction from a taxable amount, usually given by statute. In the UK, income tax reliefs are given in respect of income from tax exempt sources (e. g. ISAs), as well as tax deductible expenses, personal allowances, tax credits, and gift aid See … Big dictionary of business and management
retirement relief — Formerly, a relief from capital gains tax given to persons disposing of business assets at or over 50 years of age, or earlier if retiring due to ill health. In 1999–2003 it was phased out in favour of taper relief … Accounting dictionary
retirement relief — Formerly, a relief from capital gains tax given to persons disposing of business assets at or over 50 years of age, or earlier if retiring due to ill health. In 1999 2003 it was phased out in favour of taper relief … Big dictionary of business and management
Mark Taper Forum — Address 135 North Grand Avenue City Los Angeles, California Country … Wikipedia