Example sentences of "tax at the [adj] rate " in BNC.
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| 1 | This is because St James 's Church was not listed as a building of architectural or historic interest after it was declared redundant and thus the cost of the building work would attract Value Added Tax at the standard rate . |
| 2 | If the owner is abroad , the agent will also collect tax at the standard rate of 25 per cent , which will be deducted from your monthly rent cheque . |
| 3 | And building society , anybody who has a building society account prior to ninety one two if they had n't income really i they were silly to have money in the building society account because they were having tax deducted but could n't get it back and at the same time as the independent taxation they changed the er tax system for building societies and banks which meant that banks and building societies were then deducted tax at the standard rate of twenty five percent and it could be refunded or repaid or not deducted in certain circumstances , so back to your question , anybody who has money in a building society now , or is n't taxable , should ask the building society not to deduct tax , as they 're entitled to do , fill a form and , and where people can state that they do n't , they 're not liable to pay tax , building societies and banks will not now deduct income tax . |
| 4 | For many people this has the advantage of convenience but also for those who pay income tax at the standard rate there is the advantage of a partially hidden subsidy . |
| 5 | Thirdly , the composite tax arrangements with the Inland Revenue , whereby a depositor 's liability to income tax at the standard rate on interest payments was settled by the society , were attractive to many depositors . |
| 6 | In the same way , if your spouse pays income tax at the higher rate and you pay tax at only the ( lower ) basic rate , then in order to obtain Higher Rate Tax Relief , your spouse should enter into the covenant , or into a Joint Deed of Covenant with you , and he/she should actually make the covenant payments . |
| 7 | If you pay tax at the higher rate you will personally obtain further relief of 15% on the gross figure , so making the net cost of the payment to you £600 . |
| 8 | Similarly , if your spouse pays income tax at the higher rate and you pay tax at only the ( lower ) basic rate , then your spouse should make the Gift Aid payment in order to obtain the higher rate relief . |
| 9 | If you pay tax at the higher rate , you will have to pay some additional tax and should allow for this in your budgeting , as its deduction is not automatic . |
| 10 | After 1980 it was possible for charities to reclaim tax paid on money covenanted to them for four years or more , not just at the standard rate of tax , but at the higher rate if individuals paid tax at the higher rate . |
| 11 | The shareholders are treated as having received a distribution of £100 on which tax of £20 has been paid and , assuming they will be liable for income tax at the higher rate , will have a further £20 of income tax to pay ( see s14 TA 1988 and sections 77 to 79 of the 1993 Finance Act ) . |
| 12 | J. Mill of the Internal Revenue Service is instructed to collect the income tax at the lower rate but he may seek to maintain revenue , and hence the status of his agency , by closing loopholes . |
| 13 | In the range £20 — £39 a clear majority of people were taxed on goods , many not owning any land at all , and since personal property at this level was insufficient to confer gentry status , members of the group occupied an intermediate position , lacking on the one hand the landed property necessary for gentlemen ; they were , on the other hand , judged competent to pay tax at the same rate as gentlemen , making them men of undeniable substance in comparison with the rank and file of country folk . |
| 14 | If you died with assets worth more than 140,000 in 1991/2 you paid tax at the full rate . |
| 15 | This will reduce Target 's profits that are subject to corporation tax to £100 , providing Target with an economic benefit of £33 ( assuming that it pays corporation tax at the full rate rather than at the small company 's rate under s13 ) . |
| 16 | The amount of building-society interest actually received is regarded as what is left after tax at the basic rate has been deducted from a larger amount . |
| 17 | When making that payment , Tradeco must deduct income tax at the basic rate and pay that to the Revenue . |
| 18 | All employees in 1986 earning more than £3640 p.a. ( the individual 's so-called ‘ personal allowance ’ ) are subject to an income tax at the basic rate of 29 per cent to a maximum of £17,200 . |
| 19 | If you pay income tax at the basic rate , then there will be nothing else for you to pay because the interest on Premier Savings is paid net of basic rate tax liability . |
| 20 | From 6 April 1992 eligible trainees are entitled to deduct tax at the basic rate from payments made for qualifying training . |
| 21 | Its plans would hit more than 1 million people , three quarters of whom pay tax at the basic rate . |
| 22 | Where a close company releases such a loan , the amount released is treated as income of the debtor which has suffered income tax at the basic rate . |
| 23 | Thus , under general principles if , for instance , A , B and C — trustees of an interest in possession trust — receive £100 rent which they must pay to Z beneficiary — the life tenant — ( after the deduction of their expenses ) the trustees can be assessed to income tax at the basic rate on the monies they received under Schedule A. The other fundamental case where trusteeship was reduced to something akin to agency is Archer-Shee v Baker ( 1927 ) 11 TC 749 . |
| 24 | If a capital sum is paid under this provision , so that it is assessed upon the settlor , it is treated as the income of the settlor for the year of payment and it shall be treated as income of such amount as after the deduction of tax at the basic rate and additional rate for that year , or the rate applicable to the trust from 1993/94 ( see TA 1988 , s686(1A) ) , would equal the sum or that part of that sum . |
| 25 | If the income has already borne tax at the basic rate relief will be given for that charge . |
| 26 | First , income tax at the basic rate shall not be charged by virtue of s739 in respect of income which has borne tax at the basic rate by deduction or otherwise . |
| 27 | First , income tax at the basic rate shall not be charged by virtue of s739 in respect of income which has borne tax at the basic rate by deduction or otherwise . |
| 28 | The reference to income tax at the basic rate not being charged in respect of income that has already borne tax at the basic rate is designed to ensure that there is no double taxation where the overseas entity receives income which has already borne UK tax . |
| 29 | The reference to income tax at the basic rate not being charged in respect of income that has already borne tax at the basic rate is designed to ensure that there is no double taxation where the overseas entity receives income which has already borne UK tax . |
| 30 | This ensures that tax at the basic rate is not charged again on such income which has already borne tax at the basic rate ( see Lord Chetwode v IRC ( 1977 ) 51 TC 647 per Sir John Pennycuick at 670H ) . |