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{{ |=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.

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CFD,Contract for Differences.

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CFI,Court of First Instance.

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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).

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CGS,Credit Guarantee Scheme.

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CGT,Capital Gains Tax.

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CH,Clearing House.

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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