imported>Administrator |
imported>Kmacharla |
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| {{
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| |=while companies are liable to Corporation Tax on their 'chargeable gains'.)
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| == See also ==
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| * [[Capital gain]]
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| * [[Corporation Tax]]
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| * "
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| }}
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| Carried Forward. | | Carried Forward. |
| Referring to the closing balance in an account for a period, carried forward to become the opening balance for the next period. | | Referring to the closing balance in an account for a period, carried forward to become the opening balance for the next period. |
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| Sometimes written C/f. | | Sometimes written C/f. |
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| Also sometimes known as \carried down"" | | Also sometimes known as "carried down", particularly in bookkeeping. |
| CFC,''Tax''.
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| Controlled Foreign Company.
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| == See also ==
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| * [[Controlled foreign company]]
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| *
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| CFD,Contract for Differences.
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| == See also ==
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| * [[Contract for differences]]
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| *
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| CFI,Court of First Instance.
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| == See also ==
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| * [[Contract for differences]]
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| *
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| CFO,Chief Financial Officer.
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| == See also ==
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| * [[Chief Financial Officer]]
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| *
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| CGB,Canadian Government Bonds.
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| == See also ==
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| * [[Chief Financial Officer]]
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| *
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| CGBR,Central Government Borrowing Requirement.
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| == See also ==
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| * [[Chief Financial Officer]]
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| *
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| CGO,Central Gilts Office. Now owned and operated by Euroclear UK & Ireland Ltd (formerly CrestCo).
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| == See also ==
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| * [[Euroclear]]
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| *
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| CGS,Credit Guarantee Scheme.
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| == See also ==
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| * [[Credit Guarantee Scheme]]
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| *
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| CGT,Capital Gains Tax.
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| == See also ==
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| * [[Capital gains tax]]
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| *
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| CH,Clearing House.
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| == See also ==
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| * [[Clearing house]]
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| *
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| CHAPS,Clearing House Automated Payment System.
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| == See also ==
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| * [[Clearing House Automated Payment System]]
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| *
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| Charge,1. ''Law''.
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| A mortgage or other security attached to an asset or assets which prevents dealing in those assets without the consent of the secured creditor.
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| 2. ''Tax''.
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| A charge on income.
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| 3. ''Tax''.
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| An amount of tax payable.
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| 4.
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| Any fee or other amount payable for services or facilities provided.
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| == See also ==
| | 2. |
| * [[Charge on income]]
| | Cash Flow. |
| * [[Fixed charge]]
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| * [[Floating charge]]
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| * [[Security]]
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| *
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| Charge on income,''Tax''.
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| A recurring liability which income tax law allows as a deduction from the taxpayer's total taxable income.
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| == See also ==
| | 3. |
| * [[Charge]]
| | Compounding Factor. |
| * [[Income Tax]]
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| * [[Tax relief]]
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| *
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| Chargeable accounting period,''UK Corporation tax''.
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| (CAP).
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| An accounting period for which a tax charge is made.
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| == See also ==
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| * [[Accounting period]]
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| * [[Period of account]]
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| * [[Short chargeable accounting period]]
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| *
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| Chargeable asset,''UK Tax.''
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| Any asset which is not an exempt asset for UK tax purposes.
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| == See also ==
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| * [[Assets]]
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| *
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| Chargeable company,''UK Tax.''
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| A company taxed in the UK on the gains arising on disposals of its world wide assets.
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| == See also ==
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| * [[Assets]]
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| *
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| Chargeable consideration,''UK Tax''.
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| The price paid by the purchaser for determining UK stamp duty land tax.
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| == See also == | | == See also == |
| * [[Stamp duty land tax]]
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| *
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| Chargeable gain,''UK Corporation tax''.
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| The amount of the realised increase in the value of a capital asse
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| | * [[BF]] |
| | * [[Cashflow]] |
| | * [[Compounding factor]] |
