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42 Items |
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1 to 5 |
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C |
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| Capital Appreciation |
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| An increase in the market price of an asset. |
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| Capital Gains |
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| The appreciation in value of an asset, that is, when the selling price is greater than the original price at which the security was bought. The tax rate on capital gain depends on how long the security was held. |
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| Capital Gains Tax |
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| Capital gains tax is the tax to which the individual is liable on realised capital gains accruing in a year of assessment, during any part of which the individual is resident in the UK. If your assets are invested in a collective investment vehicle, they are managed free of capital gains . You may be subject to capital gains if you decide to sell your shares. The annual exemption, as at the tax year 2000/2001, currently stands at £7,200. The total of your capital gains from sales of all liable investments will be free of capital gains tax if the total gains fall within each year's annual allowance. Any gains in excess of the annual exemption will be subject to capital gains tax. The calculation has previously taken into account the change in the Retail Prices Index from the time of purchase to the time of sale, or from 31st March 1982 in the case of shares bought before that date. However, this indexation allowance was frozen at 5th April 1998, and has been replaced by a taper relief. Therefore, from 6th April 1998, chargeable gains are reduced according to how long the investment has been held. The value of any tax relief will depend on your individual circumstances. The levels and bases of, and reliefs from, taxation may be changed by future legislation. If you are in any doubt about your tax position, you should see your financial Advisor. risks in the same way as back-to-back loans. |
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| Capital Growth |
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| see Capital Gains |
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| Capital Markets |
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| Market in long term debt instruments (more than one year). |
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