Capital gain and Organisation: Difference between pages

Revision as of 09:46, 30 May 2015

A body consisting of more than one individual, united for the achievement of a business or administrative purpose.

Types of business organisations include commercial companies and partnerships formed for the purpose of making profits.

Types of non-profit making organisations include local governments and charities.

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-#A realised increase in the value of a capital asset, as when a security, commodity or any other asset is sold for more than the price at which it was purchased.
+A body consisting of more than one individual, united for the achievement of a business or administrative purpose.
-#''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'.
+Types of business organisations include commercial companies and partnerships formed for the purpose of making profits.
+Types of non-profit making organisations include local governments and charities.
 == See also ==
-* [[Capital asset pricing model]]
+* [[Company]]
-* [[Capital Gains Tax]]
+* [[Partnership]]
-* [[Chargeable gain]]
+* [[Matrix organisation]]
-* [[Rebasing]]
-[[Category:Accounting,_tax_and_regulation]]