Taper Relief - НАЛОГИ

[Aibolit1966]

Из The UK Pocket Tax Book.

Chargeable gains and allowable losses are, in general, calculated in the same way for companies as for individuals. Net gains are included in the calculation of profits chargeable to corporation tax. However, the taper relief that applies for individuals does not apply to companies. Companies continue to claim indexation relief to the date of disposal (see page 29).

Дополнительно определение из Finance Glossary:

Taper relief was introduced into the UK taxation regime with effect from 6th April 1998. Its purpose is similar to indexation, in that it aims to reduce the amount of capital gains tax you have to pay when you sell shares, to account for the effect of inflation.

But there is a critical difference. Whereas indexation works by increasing the base cost of an asset, taper relief works by reducing the gain by a 5% a year for every year it was held regardless of the base cost. This is significant because if the base cost of an asset was zero, indexation does not help. Taper relief, on the other hand, does.

To qualify for taper relief, your shares have to be held for a minimum of 3 years. If you sell within that period, no taper relief will be available.
For each whole year that you have held shares from the date of acquisition to the date of disposal, you can reduce the gain by 5%. The maximum relief available is 40%, after 10 years.
Assets held on or before 17 March 1998 qualify for an additional year of taper relief, and the 'three year' requirement does not apply.

СПАСИБО!!

[V]

прогрессивная шкала налоговых вычетов / льготы по налогу

[Aibolit1966]

Спасибо!