- chargeable person
- Any person resident, or ordinarily resident, in the UK during the year in which a chargeable gain assessable to capital gains tax was made as the result of that person disposing of an asset.
Accounting dictionary. 2014.
chargeable person
Look at other dictionaries:
chargeable consideration — For the purposes of stamp duty land tax, any consideration in money or money s worth given for the subject matter of the land transaction, directly or indirectly, by the purchaser or a person connected with him (Schedule 4, Finance Act 2003).… … Law dictionary
person-to-person — /perr seuhn teuh perr seuhn/, adj. 1. (of a long distance telephone call) chargeable only upon speaking with a specified person at the number called: a person to person call to her brother in California. Cf. station to station. 2. involving… … Universalium
chargeable — charge ► VERB 1) demand (an amount) as a price for a service rendered or goods supplied. 2) accuse (someone) of something, especially an offence under law. 3) rush forward in attack. 4) entrust with a task. 5) store electrical energy in (a… … English terms dictionary
Taxation of Chargeable Gains Act 1992 — The Taxation of Chargeable Gains Act 1992 is an Act of Parliament which governs to levying of capital gains tax in the United Kingdom. Capital gains tax is a tax charged on the increase in the capital value of an asset between purchase and sale… … Wikipedia
capital gains tax — CGT A UK tax on capital gains, introduced on 6 April 1965. It is charged on the total amount of the chargeable gains accruing to a chargeable person in a fiscal year after deducting any allowable capital losses for the year or capital losses… … Accounting dictionary
Customs officer — A customs officer is a law enforcement agent who enforces customs laws, on behalf of a government. Contents 1 Hong Kong 1.1 Mission 1.2 Values 2 United Kingdom … Wikipedia
Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu … Wikipedia
negligence — The omission to do something which a reasonable man, guided by those ordinary considerations which ordinarily regulate human affairs, would do, or the doing of something which a reasonable and prudent man would not do. Negligence is the failure… … Black's law dictionary
negligence — The omission to do something which a reasonable man, guided by those ordinary considerations which ordinarily regulate human affairs, would do, or the doing of something which a reasonable and prudent man would not do. Negligence is the failure… … Black's law dictionary
Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… … Wikipedia
