Capital Gains Tax 2014/15 examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis. The hot topics for 2014/15 Fully updated to the Finance Act 2014, this edition examines the ...
hmrc.gov.uk 相似文献Technical pages: annual allowance: from 6 April 2011: calculating the tax charge: calculating the annual allowance charge: explaining the terms used in the... HM Revenue - HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ 被引量: 0发表: 0年 The impact of...
530 compared to the financial year ended 31 December 2022 ("FY22") of £723,149, representing a 23.7% year on year reduction. The loss before tax includes the costs of the acquisition of SHL.
offset partly by a higher effective tax rate, with the increase in the UK corporation tax rate to 25% (from 19%) from 1 April 2023 being a significant driver of the higher effective rate.
). Supervisory Board remuneration The total remuneration of the Supervisory Board in the 2023 fiscal year amounted to €3,7 million as in the previous year; once again, €3,5 million of this amount was also attributable to a fixed component and €0,2 millio...
In line with the policy for other employees, Executive Directors may be eligible to receive overseas relocation allowances and international transfer-related benefits when required. Executive Directors in the UK are also eligible to participate in all-employee share schemes (e.g. Share Save and ...
These include travel allowances (including spouse/partner travel), healthcare, life assurance/death in service (where not provided as part of the individual's pension arrangements), personal financial advice and contractual post-retirement benefits. Opportunity There is no formal maximum limit as ...
20 Financial Data for the Last 5 Years Operating results In RMB million Items 2022 2021 2020 2019 2018 Total revenue and other income Operating expenses Share of profits and losses of associates and joint ventures Profit before income tax Net profit attributable to owners of the parent...
(1,141) - Foreign currency gains 1 23 (LOSS) / PROFIT BEFORE INCOME TAX (1,494) 2,053 INCOME TAX EXPENSE 5 (566) (581) (LOSS) / PROFIT AFTER INCOME TAX (2,060) 1,472 Other Comprehensive Income: Items that may be subsequently reclassified to profit or loss Exchange differences on...
Taxation • The tax charge decreased by HK$660 million to HK$497 million, principally due to an increase in deferred tax assets as a result of an increase in future tax credits and a decrease in deferred tax charges mainly reflecting a decrease in liability in respect of accelerated ...