Chargeable gain: Difference between revisions
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== See also == | == See also == | ||
* [[Capital gain]] | * [[Capital gain]] | ||
* [[Chargeable | * [[Chargeable gains group]] | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Taxable profits]] | * [[Taxable profits]] | ||
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'.
