proceeds on disposal
1balancing 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… …
2balancing 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… …
3roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …
4roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …
5Cleckheaton — Coordinates: 53°43′30″N 1°43′08″W / 53.725°N 1.719°W / 53.725; 1.719 …
6Cleckheaton railway station — was a railway station serving the West Yorkshire town of Cleckheaton, England, until it was closed in the Beeching era, which saw the closure of many minor lines and stations around the United Kingdom through the 1960s. It has the distinction of… …
7Cleckheaton Central railway station — The entrance to the central island platform was on the left between the two bridges. Location …
8net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …
9net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …
10Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
