CEO fraud and Capital gain: Difference between pages

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imported>Doug Williamson
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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)
 
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''Cybercrime''.
1.  
 
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.
A fraud in which the fraudster sends an email to an employee of a company, purporting to come from the account of the CEO or CFO of the company.
 
The email instructs the employee, on some pretext, to make an urgent payment to an overseas bank account.
 


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 ==
== See also ==
* [[BEC]]
* [[Capital asset pricing model]]
* [[CEO]]
* [[Capital Gains Tax]]
* [[CFO]]
* [[Chargeable gain]]
* [[Cybercrime]]
* [[Rebasing]]
* [[Cybercrime – A Threat And An Opportunity]]
* [[Fraud]]
* [[Fraud Advisory Panel]]
* [[Hacktivist]]
* [[Internet]]
* [[Vendor fraud]]
* [[Whaling]]


[[Category:The_business_context]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Financial_products_and_markets]]

Revision as of 08:53, 23 October 2013

1. 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