Chargeable gain and Chargeable gains group: Difference between pages

Revision as of 05:34, 3 August 2013

UK Tax.

A group of companies which may transfer assets around the group without an immediate chargeable gain arising for UK Corporation Tax purposes.

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-''UK Corporation tax.''
+''UK 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'.
+A group of companies which may transfer assets around the group without an immediate chargeable gain arising for UK Corporation Tax purposes.
 == See also ==
-* [[Capital gain]]
 * [[Chargeable gains group]]
-* [[Corporation Tax]]
+* [[De-grouping charge]]
-* [[Taxable profits]]
-* [[Taxable trading profits]]
-[[Category:Accounting,_tax_and_regulation]]