Marginal relief and Purchasing Managers' Index: 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 2nd & 3rd definitions. Source: CIPS webpage https://www.cips.org/en-gb/who-we-are/news/uk-manufacturing-pmi-remains-stuck-at-six-and-a-half-year-low-in-july/)
 
Line 1: Line 1:
#''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.
(PMI).
#''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.


1. ''Economic indicators - US.''
The US Purchasing Managers' Index measures new orders, production, employment and supplier deliveries, based on a survey of North American manufacturing businesses.
It is an important measure of economic activity.
The US PMI is published monthly by the US Institute for Supply Management.
2. ''UK''.
A similarly-structured index for UK manufacturing.
The UK PMI is published by IHS Markit and the Chartered Institute for Procurement and Supply (CIPS).
3.
Similar indices for other economies.




== See also ==
== See also ==
[[Marginal rate of tax relief]]
* [[Chartered Institute for Procurement and Supply]]
* [[Institute for Supply Management]]
* [[PMI]]
 
[[Category:The_business_context]]
[[Category:Financial_products_and_markets]]

Revision as of 14:25, 28 August 2019

(PMI).

1. Economic indicators - US.

The US Purchasing Managers' Index measures new orders, production, employment and supplier deliveries, based on a survey of North American manufacturing businesses.

It is an important measure of economic activity.


The US PMI is published monthly by the US Institute for Supply Management.


2. UK.

A similarly-structured index for UK manufacturing.

The UK PMI is published by IHS Markit and the Chartered Institute for Procurement and Supply (CIPS).


3.

Similar indices for other economies.


See also

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