Chargeable gain and Owner earnings: Difference between pages

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''UK Corporation tax.''
Owner earnings are defined briefly as:
 
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'.


Earnings after tax;
ADD
Depreciation and certain other non-cash charges;
LESS
Capital expenditure requirements;
LESS
Working capital requirements.


== See also ==
== See also ==
* [[Capital gain]]
* [[Earnings]]
* [[Chargeable gains group]]
* [[Corporation Tax]]
* [[Taxable profits]]
* [[Taxable trading profits]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:20, 23 October 2012

Owner earnings are defined briefly as:

Earnings after tax; ADD Depreciation and certain other non-cash charges; LESS Capital expenditure requirements; LESS Working capital requirements.

See also