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- Taxation_of_Chargeable_Gains_Act_1992 abstract "The Taxation of Chargeable Gains Act 1992 (c 12) is an Act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate. For a natural person, the rates of the capital gains tax are the same as those for earned income. The tax is levied at a rate determined by the highest rate of income tax which that person pays. If the person is a higher-rate tax payer, then the higher rate of income tax (currently 40%) is charged on the gain. Each year a natural person has an amount of gain, fixed by law, which is exempt from tax. By contrast, for bodies corporate, the chargeable gain is treated as additional profits for the accounting period in question. The capital gains tax is charged as additional corporation tax. Bodies corporate have no allowance for gains free from tax.Various reliefs from capital gains tax exist. These include indexation relief, where the amount of gain subject to tax is reduced by factoring in general price inflation, and taper relief, where set percentages of the gain are exempt from tax if the asset has been held for a certain length of time.The Act has been amended yearly by subsequent Finance Acts.".
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageExternalLink enacted.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageExternalLink contents.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageID "6680104".
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageLength "2084".
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageOutDegree "13".
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageRevisionID "664527865".
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Act_of_Parliament.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Body_corporate.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Capital_gains_tax.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Category:Tax_legislation_in_the_United_Kingdom.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Category:United_Kingdom_Acts_of_Parliament_1992.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Corporate_tax.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Corporation_Tax_Act_2010.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Corporation_tax.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Dividend.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Finance_Act.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Finance_Acts.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Income_Tax_Act_2007.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Income_tax.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Legal_personality.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Natural_person.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLink Value_Added_Tax_Act_1994.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageWikiLinkText "Taxation of Chargeable Gains Act 1992".
- Taxation_of_Chargeable_Gains_Act_1992 hasPhotoCollection Taxation_of_Chargeable_Gains_Act_1992.
- Taxation_of_Chargeable_Gains_Act_1992 path "ukpga/1992/12".
- Taxation_of_Chargeable_Gains_Act_1992 title "Taxation of Chargeable Gains Act 1992".
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- Taxation_of_Chargeable_Gains_Act_1992 wikiPageUsesTemplate Template:Tax-stub.
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- Taxation_of_Chargeable_Gains_Act_1992 wikiPageUsesTemplate Template:UK-statute-stub.
- Taxation_of_Chargeable_Gains_Act_1992 wikiPageUsesTemplate Template:UK_legislation.
- Taxation_of_Chargeable_Gains_Act_1992 subject Category:Tax_legislation_in_the_United_Kingdom.
- Taxation_of_Chargeable_Gains_Act_1992 subject Category:United_Kingdom_Acts_of_Parliament_1992.
- Taxation_of_Chargeable_Gains_Act_1992 hypernym Act.
- Taxation_of_Chargeable_Gains_Act_1992 type Article.
- Taxation_of_Chargeable_Gains_Act_1992 type Band.
- Taxation_of_Chargeable_Gains_Act_1992 type Act.
- Taxation_of_Chargeable_Gains_Act_1992 type Article.
- Taxation_of_Chargeable_Gains_Act_1992 type Law.
- Taxation_of_Chargeable_Gains_Act_1992 comment "The Taxation of Chargeable Gains Act 1992 (c 12) is an Act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate. For a natural person, the rates of the capital gains tax are the same as those for earned income.".
- Taxation_of_Chargeable_Gains_Act_1992 label "Taxation of Chargeable Gains Act 1992".
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- Taxation_of_Chargeable_Gains_Act_1992 sameAs Q7689572.
- Taxation_of_Chargeable_Gains_Act_1992 sameAs Q7689572.
- Taxation_of_Chargeable_Gains_Act_1992 wasDerivedFrom Taxation_of_Chargeable_Gains_Act_1992?oldid=664527865.
- Taxation_of_Chargeable_Gains_Act_1992 isPrimaryTopicOf Taxation_of_Chargeable_Gains_Act_1992.