Example sentences of "be [vb pp] [prep] [noun sg] tax " in BNC.
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| 1 | We will encourage home ownership , but we recognise that the housing market has been distorted by mortgage tax relief , and we believe that choice in housing means providing more rented accommodation in both public and private sectors . |
| 2 | If you 're caught without road tax , it can be an expensive business . |
| 3 | The study by the Local Government Information Unit said ‘ miscalculations ’ are reflected in poll tax bills . |
| 4 | Capital transfer tax was abolished in the 1986 Budget and has been replaced by inheritance tax which , for those who can remember it , seems largely modelled on the old estate duty . |
| 5 | Gifts and bequests have been exempted from Inheritance Tax . |
| 6 | Individuals receiving payments are exempted from income tax |
| 7 | To allow staff appointments to be made in good time for work to be undertaken for Council Tax it is necessary to go to the Finance Committee on 16 September 1992 with a staff structure , some of which is still subject to review , for example the Control Sections . |
| 8 | The income which in fact is the income of B is to be treated for income tax purposes as the income of A. The purpose is notionally to transfer B's income to A , so that A may be charged to tax on the aggregate of his own and B's income . |
| 9 | 2.2 The proposed structure allows for 144 posts to be designated as Council Tax Assistants . |
| 10 | Additional surveys will be made of corporation tax , oil revenues and local rates ; lesser taxes such as Capital Transfer Tax will also be examined . |
| 11 | The cost of policing the alert will be met by Council tax payers . |
| 12 | In addition to the structure I have also provisionally examined the numbers of staff likely to be needed for Council Tax purposes having regard to experiences of Poll Tax over recent years . |
| 13 | Now suppose that in locality R revenue can be raised from resource taxes t r ( e.g. taxes on land ) and that this is available to be shared by the resident population l r In S ( now the ‘ poor ’ state ) there is no such revenue . |
| 14 | Most income , however , counts and you will be assessed for income tax on : your pension , interest you receive from most types of savings , dividends from investments , any earnings ( even if these are only from casual work ) plus rent from any lodgers , if the amount you receive exceeds £3,250 a year . |
| 15 | Having examined the parliamentary history of sections 61 and 63 of the Finance Act 1976 , it was held that the parliamentary intention was that in-house benefits should be assessed for income tax on the basis of marginal costs to the employer and not as a proportion of the total costs incurred in providing the service both for the public and the employee ; that this effect applied to the education of the children of teachers who were employees ; and that section 63 of the 1976 Act should be construed accordingly . |
| 16 | If you are currently receiving a Rate rebate you will automatically be assessed for Poll Tax Benefit . |
| 17 | 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 . |
| 18 | The second is a variation — a return a system abolished in 1986 where advanced corporation tax could be offset against production taxes inside the North Sea ‘ ring fence ’ . |
| 19 | This represents a relief rate of almost 46 per cent on the contribution and the actual cost to the employer is nil because both salary and pension contributions can be offset against corporation tax . |
| 20 | He points out that if the council gave 100pc rate relief , 25pc of the cost would have to be borne by council tax payers in the town . |
| 21 | Erm so the , the procedure then was er in the early part of this century , most important er amendment , whose number I 've forgotten , but in about nineteen twelve I think it was er a , an amendment was passed which added to the powers of the federal government the right to levy an income tax er and er that transformed the relationship between the federal government and the states because the erm potential revenues to be derived from income tax are huge . |
| 22 | A food import programme was aimed at reducing and stabilizing prices , and in 1990 more low-income groups were to be exempted from income tax . |
| 23 | For this reason , he recommended that gains should be charged to income tax but not to surtax . |
| 24 | A payment of interest , however , would be charged to corporation tax in the recipient 's hands and would attract a liability to pay ACT if it is then distributed to the recipient 's own shareholders . |
| 25 | In order for settled property to be excluded from inheritance tax it is necessary that the settlor was not domiciled in the United Kingdom at the time the settlement was made and , in addition , it is necessary that at the time of the relevant charge , eg on the death of a life tenant or when a ten year charge occurs if the trust is a discretionary trust or where assets are appointed out of a discretionary trust , the particular trust assets are not located in the United Kingdom . |
| 26 | If the trustees make a payment to a beneficiary as an income distribution and the trustees submit trust returns supported by the relevant income tax certificates which detail all sources of trust income arising and payments made to beneficiaries and the trustees pay the additional rate tax chargeable on the UK income of the trust credit can be obtained for income tax suffered by the trustees . |
| 27 | Will my hon. Friend therefore consult his colleagues at the Department of Transport to see whether it is possible for notices to be sent with car tax reminders , indicating whether certain vehicles could be easily converted to run on unleaded petrol ? |
| 28 | The alleged advantage of incorporation is that tax on profits retained within the business can be paid at Corporation Tax rates , 25% in the case of the Small Companies Rate or 33% main rate , rather than Income Tax at the individual 's marginal rate , currently 25% or 40% . |
| 29 | And work out a suitable figure to be paid in back tax from 1952 . |
| 30 | COMPANIES trading with the Middle East may face retaliation if oil sales are hit by energy taxes proposed in Europe and the United States , writes Frank Frazer . |