tax on capital

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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 gain — Capital Gains redirects here. For the radio show, see Capital Gains (radio show). A capital gain is a profit that results from investments into a capital asset, such as stocks, bonds or real estate, which exceeds the purchase price. It is the… …   Wikipedia

• capital tax — ➔ tax1 * * * capital tax UK US noun [C] (also capital levy) TAX ► a tax on the value of the land, buildings, etc. owned by a person or company: »Governments use capital taxes to reduce inequalities in wealth …   Financial and business terms

• capital gains tax annual exempt amount — England, Wales Individuals (including personal representatives, but only for the year of death and the following two tax years) and trustees are exempt from tax on capital gains up to a certain amount accruing in a tax year, called the annual… …   Law dictionary

• Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… …   Wikipedia

• capital levy — ➔ levy2 * * * capital levy UK US noun [C] ► TAX CAPITAL TAX(Cf. ↑capital tax) …   Financial and business terms

• Capital cost — Capital costs are costs incurred on the purchase of land, buildings, construction and equipment to be used in the production of goods or the rendering of services. In other words, the total cost needed to bring a project to a commercially… …   Wikipedia

• tax year — n: taxable year Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax year …   Law dictionary

• capital expenditures — USA capital expenditures, Also known as capex. Expenses incurred in acquiring, repairing or improving physical assets (equipment, property, plants), including acquiring assets pursuant to a capital lease, restoring or adapting property to a new… …   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

• Tax — Taxation An aspect of fiscal policy …   Wikipedia