It isn't fair, and it ought to go

Article Abstract:

The legislation on taxation of capital gains (TCG) should be repealed because of numerous irregularities. Foremost of these is the taxation of corporate and individual gains as if they were additional income despite the fact that anti-avoidance provisions differentiate between gains and income. Other anomalies include double capital tax on gifts given seven years before death, taxation of certain settlements when interest in possession exists and chargeable gains that are greater than actual gain. TCG is also seen as a deterrent to most business activities that slows down economic developments. It is credited for discouraging direct portfolio investments and venture capital investments. All these reasons are grounds for the annulment of TCG regulations.

Evaluation, Capital gains tax

---

A valued Change?

Article Abstract:

The impact on account users, share price, and corporate values, of the International Accounting Standards required for all listed companies in the European Union, is the subject of this article. The authors believe reduction in risk is a positive result of the regulations.

United Kingdom, European Union, Standards, Accounting and auditing, Risk management, International Accounting Standards (Book)

---

Serious problem

Article Abstract:

The potential problems that arise from the removal the statutory audit requirement for small companies are examined, with regard to share valuations.

Similar abstracts:

• Abstracts: Inland Revenue one, taxpayers nil. A voluntary tax?
• Abstracts: Tessas still offer a route to value. Venture capital giant launches new-style Pep. Regaining personal income
• Abstracts: A question of identity. A rewarding journey. Time to sort out revenue recognition
• Abstracts: We Need Functional Doctrine. 'Let's Get the Yale Gang'
• Abstracts: The Navy Has Its Own Corporate University. Loyal Opposition Isn't Disloyal

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.