Floating rate and Loss relief: Difference between pages

Revision as of 13:19, 10 March 2022

Tax.

Tax benefits to a taxpayer arising from having made losses.

For example, an entitlement to offset tax losses against other taxable profits, to reduce the amount of tax payable.

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-Any method of paying interest that is periodically refixed in line with the current market rate.
+''Tax''.
-Floating rate interest is not fixed for the life of the issue, but is periodically reset according to a predetermined formula.
+Tax benefits to a taxpayer arising from having made losses.
-Floating rate debt, for example, carries an interest rate which will vary as market interest rates vary.
+For example, an entitlement to offset tax losses against other taxable profits, to reduce the amount of tax payable.
-(There is a time lag between the setting of the rate for each tranche of interest at the ''start'' of the interest calculation period, and its payment at the ''end'' of the interest period.)
+== See also ==
+* [[Tax relief]]
+* [[Terminal loss relief]]
-== See also ==
+[[Category:Accounting,_tax_and_regulation]]
-* [[Basis swap]]
-* [[Drop-lock bond]]
-* [[Exposure period]]
-* [[Fixed rate]]
-* [[Floating exchange rate system]]
-* [[Floating rate payer]]