Marginal relief and Trend: 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
(Expand for bubbles, crashes and rational expectations.)
 
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.
Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).
#''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.


Extended trends lead to bubbles and crashes.




== See also ==
== See also ==
[[Marginal rate of tax relief]]
* [[Adaptive expectations]]
* [[Bubble]]
* [[Correction]]
* [[Crash]]
* [[Efficient market hypothsis]]
* [[Mean reversion]]
* [[Overshooting]]
* [[Random walk]]
* [[Rational expectations]]
* [[Trend analysis]]

Revision as of 09:09, 2 May 2018

Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).

Extended trends lead to bubbles and crashes.


See also

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