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- W4247979076 abstract "This chapter focuses on understanding the capital gains taxation principles that are needed to undertake investment administration. Firms will need to have an understanding of how capital gains tax is calculated as it will affect the entries they pass for trades and corporate actions, and they may need to have a detailed understanding if they take the impact of CGT into account when managing a client's portfolio. Individuals are liable to tax on the income they receive in each tax year. The tax year runs from 6 April in one year to 5 April in the following year. The gross amount of dividend that an investor receives is treated as the net payment plus a tax credit of 10%. Higher rate taxpayers are liable to tax on savings income at the higher rate of tax of 40%. As a result, if they receive gross interest they will pay tax at 40% on the amount received. Where an investor has undertaken trades in government stocks or other bonds, the accrued interest that is included in the purchase or sale cost has to also be brought into account for income tax." @default.
- W4247979076 created "2022-05-12" @default.
- W4247979076 date "2012-01-02" @default.
- W4247979076 modified "2023-09-26" @default.
- W4247979076 title "Tax" @default.
- W4247979076 doi "https://doi.org/10.1002/9781119201793.ch7" @default.
- W4247979076 hasPublicationYear "2012" @default.
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