CFAR and Capital gain: Difference between pages
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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. | ||
#''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 == | ||
*[[ | * [[Capital asset pricing model]] | ||
*[[ | * [[Capital Gains Tax]] | ||
* [[Chargeable gain]] | |||
* [[Rebasing]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 21:10, 28 April 2016
- 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.
- 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'.
