Chargeable gains group and Owner earnings: Difference between pages

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''UK tax''. 
Owner earnings are defined briefly as:
 
A group of companies which may transfer assets around the group without an immediate chargeable gain arising for UK Corporation Tax purposes.


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


== See also ==
== See also ==
* [[De-grouping charge]]
* [[Earnings]]
* [[Chargeable gain]]


[[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