Marginal relief and Markets in Financial Instruments Regulation: Difference between pages

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imported>Doug Williamson
(Sources: http://www.hmrc.gov.uk/ct/forms-rates/claims/marginal-rate.htm; http://www.hmrc.gov.uk/manuals/cgmanual/CG76612.htm)
 
imported>Doug Williamson
(Add link.)
 
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#''UK Corporation Tax''.  Tax relief for companies or other organisations whose taxable profits are in between the upper limit for the (reduced) small companies' rate and the lower limit for the (full) main rate of Corporation Tax.  Marginal relief smooths the transition from the reduced rate of corporation tax to the full rate.
''European Union''.
#''UK Capital Gains Tax (CGT)''.  Tax relief in relation to disposals of assets for proceeds which are marginally above the threshold for total exemption from CGT, reducing the amount of tax would otherwise be payable.


(MiFIR).


The Markets in Financial Instruments Regulation implements the Markets in Financial Instruments Directive II (MiFID II).


== See also ==
It is Regulation (EU) 600/2014.
[[Marginal rate of tax relief]]
 
 
==See also==
* [[EMIR]]
* [[Financial]]
* [[Financial instrument]]
* [[Financial markets]]
* [[MiFID II]]
* [[Regulation]]
* [[UK MiFIR]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 22:48, 11 March 2023

European Union.

(MiFIR).

The Markets in Financial Instruments Regulation implements the Markets in Financial Instruments Directive II (MiFID II).

It is Regulation (EU) 600/2014.


See also