Example sentences of "a capital [noun pl] [vb base] [noun sg] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Relatively few people incur a capital gains tax bill because of index linking and the offsetting effect of the personal tax allowance . |
| 2 | The member who brought this matter to our notice stated that had he known about this in one particular case , a capital gains tax assessment due by a client would not have become payable in consequence of the option available to pay at one-half the taxpayer 's rate of income tax . |
| 3 | Married couples each have a capital gains tax allowance of £5,000 . |
| 4 | New rules in s88 and Sch 8 Finance Act 1993 now restrict the usefulness of capital losses carried forward in a target company which is acquired by a capital gains tax group . |
| 5 | If the provisions of s213 can be satisfied , management would incur no income tax charge or capital gains tax charge ; Target should have no liability to capital gains tax under s178 or 179 , even though it would be leaving a capital gains tax group as a result of the de-merger and may have had assets transferred to it on a no gain/no loss basis within the preceding six years . |
| 6 | Assuming the trustees use the loan to acquire Newco shares which they then distribute to employees ( relying on the Revenue 's press release of 5 December 1990 to ensure the trust does not suffer a capital gains tax charge ) , they will not be able to repay the borrowings , in which case Newco might as well have made a gift of the necessary funds to the trustees at the outset . |
| 7 | These include a capital gains tax cut , a 15% investment tax allowance and across-the-board tax rate cuts . |
| 8 | Consideration is requested for allowing a capital gains tax loss on a qualifying loan to a trader to be set against income , thereby encouraging investment in new businesses . |
| 9 | Where , on a buy-in , the purchase price of Target 's shares is equal to or less than the subscription price ( ie , nominal value plus any share premium ) , there will not be any distribution within s209 so no ACT will be payable , but there will be a capital gains tax disposal by the shareholders . |