assessable
121deep-gain security — A security issued at a deep discount or redeemed at a premium. The terms of the issue mean that the amount of discount or premium cannot be allocated evenly over the life of the bond. From 14 March 1989 the whole of the excess of the proceeds… …
122balancing charge — The charge that may be assessable to corporation tax on the disposal of an asset when the proceeds realized on the sale of the asset exceed the written down value, for tax purposes. The balancing charge amounts to the difference between the… …
123benefits in kind — Benefits other than cash arising from employment. The UK tax legislation seeks to assess all earnings to tax, whether they be in the form of cash or in kind. The treatment of benefits depends on the level of total earnings, including the value of …
124appreciable — adj 1. perceptible, perceivable, recognizable, noticeable, discernible, distinguishable, detectable; cognizable, knowable, intelligible, comprehensible. 2. estimable, assessable, appraisable; computable, calculable, reckonable; determinable,… …
125calculable — adj 1. computable, measurable, reck onable, countable; determinable, predictable, estimable, gaugeable, appraisable, assessable; ascertainable, discoverable. 2. reliable, dependable, to be counted on, trustworthy …
126chargeable — adj 1. liable, responsible, accountable, answerable, amenable; indictable, arraignable, impeachable, blamable, imputable, accusable. 2. imposable, taxable, leviable, exactable, inflictable; dutiable, tithable, rateable, assessable …
127computable — adj calculable, estimable, measurable, reckonable, countable, numerable; gaugeable, determinable, mensurable; appraisable, assessable, appreciable, ascertainable …
128estimable — adj 1. worthy, deserving, valuable, valued, esteemed; respected, respectable, competent, creditable, reputable; honorable, honored, noble, venerable, admirable; meritorious, laudable, praiseworthy, commendable; trustworthy, reliable, dependable,… …
