Marginal relief and Nominal: Difference between pages

Revision as of 16:00, 21 November 2015

Named, or 'headline'. A nominal annual rate would be a market rate named, or quoted, in a particular financial market.
A term which has not been restated to exclude the effects of inflation. This is the most commonly used basis for measuring and quoting financial information, also known as 'money terms'. (Contrasted with real terms.)
Small. For example, nominal damages or compensation would be a small amount, indicating that the party awarded them was technically in the right, but that the court did not approve of the case being brought to litigation in the circumstances.

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-. ''UK Corporation Tax''.
+#Named, or 'headline'. A nominal annual rate would be a market rate named, or quoted, in a particular financial market.
+#A term which has <u>not</u> been restated to exclude the effects of inflation. This is the most commonly used basis for measuring and quoting financial information, also known as 'money terms'. (Contrasted with [[real]] terms.)
-Tax relief for companies or other organisations whose taxable profits were in between the upper limit for the (reduced) small companies' rate and the lower limit for the (full) main rate of Corporation Tax.  Marginal relief smoothed the transition from the reduced rate of corporation tax to the full rate.
+#Small. For example, nominal damages or compensation would be a small amount, indicating that the party awarded them was technically in the right, but that the court did not approve of the case being brought to litigation in the circumstances.
-. ''UK Capital Gains Tax (CGT)''.
-Tax relief in relation to disposals of assets for proceeds which are marginally above the threshold for total exemption from CGT, reducing the amount of tax would otherwise be payable.
 == See also ==
-[[Marginal rate of tax relief]]
+* [[Aggregate money demand]]
+* [[Nominal annual rate]]
-[[Category:Accounting,_tax_and_regulation]]
+* [[Real]]
+* [[Notional principal]]