loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits … Accounting dictionary
terminal-loss relief — Relief for a loss made by a company, partnership, or sole trader during the last 12 months of trading. The business or profession must be permanently discontinued. For partnerships and sole traders, the loss of the last 12 months can be set… … Big dictionary of business and management
terminal-loss relief — Relief for a loss made by a company, partnership, or sole trader during the last 12 months of trading. The business or profession must be permanently discontinued. The trading loss arising in the accounting period in which the trade ceases may be … Accounting dictionary
tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See: loss reliefs … Accounting dictionary
qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles. See loss reliefs … Big dictionary of business and management
tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See loss reliefs … Big dictionary of business and management
United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… … Universalium
arts, East Asian — Introduction music and visual and performing arts of China, Korea, and Japan. The literatures of these countries are covered in the articles Chinese literature, Korean literature, and Japanese literature. Some studies of East Asia… … Universalium
Cambodia — /kam boh dee euh/, n. a republic in SE Asia: formerly part of French Indochina. 11,163,861; 69,866 sq. mi. (180,953 sq. km). Cap.: Phnom Penh. Formerly, People s Republic of Kampuchea, Khmer Republic. * * * Cambodia Introduction Cambodia… … Universalium
ancient Rome — ▪ ancient state, Europe, Africa, and Asia Introduction the state centred on the city of Rome. This article discusses the period from the founding of the city and the regal period, which began in 753 BC, through the events leading to the… … Universalium
