Exempt gain and Loan: Difference between pages

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imported>Doug Williamson
m (Changed see also Capital Gains Tax to initial capitals to see if this would fix broken link 23/10/13)
 
imported>Doug Williamson
(Add link.)
 
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''UK Tax.''
''Lending - borrowing.''


A capital gain which is wholly or partly exempt from capital gains tax.  
A loan is an arrangement for lending and borrowing, most commonly of money.


Examples include an individual's principal private residence, and gilts.
A loan is a borrowing (liability) for the borrower, and an investment (asset) for the lender.
 
 
In the commercial context loan arrangements are legally enforceable and normally formalised in a loan agreement.




== See also ==
== See also ==
* [[Capital Gains Tax]]
* [[Advance]]
* [[Gilts]]
* [[An introduction to loan finance]]
* [[Asia Pacific Loan Market Association]]
* [[Assets]]
* [[Back-to-back loan]]
* [[Bond]]
* [[Borrower]]
* [[Borrowing]]
* [[Bridging loan]]
* [[Climate loan]]
* [[Cost-plus loan pricing]]
* [[Debt]]
* [[Federal Home Loan Mortgage Corporation]]
* [[Finance]]
* [[Green loan]]
* [[Green Loan Principles]]
* [[Impaired loan]]
* [[Lender]]
* [[Liabilities]]
* [[Loan against inventory]]
* [[Loan against receivables]]
* [[Loan agreement]]
* [[Loan market]]
* [[Loan Market Association]]  (LMA)
* [[Loan relationship]]
* [[Loan Syndications & Trading Association]]
* [[Loan transferability]]
* [[Loans and receivables]]
* [[Non-performing loan]]
* [[Overdraft]]
* [[Revolving loan]]
* [[Self-financing loan]]
* [[Social loan]]
* [[Social Loan Principles]]
* [[Sustainability linked loan]]
* [[Sustainability Linked Loan Principles]]
* [[Sustainable loan]]
* [[Syndicate]]
* [[Syndicated loan]]
* [[Term loan]]


[[Category:Taxation]]
[[Category:Long_term_funding]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 06:32, 11 March 2023