Chargeable gain and Merchant: Difference between pages

Revision as of 09:06, 22 July 2019

Payment systems - credit and debit cards.

In the context of credit and debit cards, a merchant is a business that sells goods and services via cards, whether online or physically presented.

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-''UK Corporation tax.''
+''Payment systems - credit and debit cards.''
-The amount of the realised increase in the value of a capital asset, as calculated for Corporation Tax purposes.
+In the context of credit and debit cards, a merchant is a business that sells goods and services via cards, whether online or physically presented.
-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 ==
-* [[Capital gain]]
+* [[Acquirer]]
-* [[Chargeable gains group]]
+* [[Card scheme]]
-* [[Corporation Tax]]
+* [[Credit card]]
-* [[Taxable profits]]
+* [[Debit card]]
-* [[Taxable trading profits]]
+* [[European Association of Payment Service Providers for Merchants]]
+* [[Payment service provider]]
+* [[Payments and payment systems]]
+* [[PSD2]]
+* [[Recourse]]
+* [[Strong Customer Authentication]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
+[[Category:Cash_management]]
+[[Category:Financial_products_and_markets]]