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