Ratio decidendi and Recognised stock exchange: Difference between pages
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(RSE). | |||
1. ''UK tax.'' | |||
A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment. | |||
2. | |||
Similar designations in other jurisdictions. | |||
== See also == | == See also == | ||
* [[ | * [[Equity market]] | ||
* [[ | * [[His Majesty's Revenue & Customs]] (HM Revenue & Customs - HMRC) | ||
*[[Internal Revenue Service]] (IRS) | |||
* [[Jurisdiction]] | |||
* [[Listing]] | |||
* [[New York Stock Exchange]] | |||
* [[Recognised investment exchange]] | |||
* [[Regulatory News Service]] | |||
* [[Security]] | |||
* [[Stock]] | |||
* [[Stock exchange]] | |||
==External link== | |||
[https://www.gov.uk/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007-v3 UK HM Revenue & Customs - Designated recognised stock exchanges] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Investment]] | |||
[[Category:Long_term_funding]] | |||
[[Category:Financial_products_and_markets]] | |||
Latest revision as of 15:30, 28 September 2022
(RSE).
1. UK tax.
A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment.
2.
Similar designations in other jurisdictions.
See also
- Equity market
- His Majesty's Revenue & Customs (HM Revenue & Customs - HMRC)
- Internal Revenue Service (IRS)
- Jurisdiction
- Listing
- New York Stock Exchange
- Recognised investment exchange
- Regulatory News Service
- Security
- Stock
- Stock exchange
External link
UK HM Revenue & Customs - Designated recognised stock exchanges
