Capital gain and Confidential information: 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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1.
Information that is not in the public domain and is only available to approved individuals or parties.  
A realised increase in the value of a capital asset, as when a security or commodity is sold for more than the price at which it was purchased.


2. ''Tax.''
The amount of the realised increase in the value of a capital asset, as calculated for 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'.


== See also ==
Confidential information is not to be shared with other participants except in specific and agreed circumstances. 
* [[Capital asset pricing model]]
 
* [[Capital Gains Tax]]
Designated confidential information is where the parties involved agree to a higher standard of non-disclosure which may be formalised in a written non-disclosure agreement (NDA) or similar confidentiality agreement.
* [[Chargeable gain]]
 
* [[Rebasing]]
 
==See also==
* [[Confidentiality]]
* [[Market abuse]]
* [[Provision of information]]
* [[Public domain]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 20:36, 30 October 2022

Information that is not in the public domain and is only available to approved individuals or parties.


Confidential information is not to be shared with other participants except in specific and agreed circumstances.

Designated confidential information is where the parties involved agree to a higher standard of non-disclosure which may be formalised in a written non-disclosure agreement (NDA) or similar confidentiality agreement.


See also