Chargeable gain: Difference between revisions
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The amount of the realised increase in the value of a capital asset, as calculated for Corporation Tax purposes. | The amount of the realised increase in the value of a capital asset, as calculated for Corporation Tax purposes. | ||
In the UK, individuals and partnerships are liable to Capital Gains Tax on their capital gains, while companies are liable to Corporation Tax on their 'chargeable gains'. | |||
== See also == | == See also == | ||
* [[Capital gain]] | * [[Capital gain]] | ||
* [[Chargeable gains group]] | |||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Taxable profits]] | |||
* [[Taxable trading profits]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 11:33, 31 August 2016
UK Corporation tax.
The amount of the realised increase in the value of a capital asset, as calculated for Corporation Tax purposes.
In the UK, individuals and partnerships are liable to Capital Gains Tax on their capital gains, while companies are liable to Corporation Tax on their 'chargeable gains'.
