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Перевод: assessable

[прилагательное]
подлежащий обложению

Тезаурус:

1. You may ask me then: "Why don't we do just that? why has there been this passionate search for some other method of preventing the fall in the value of money or controlling the fall in the value of money, if a cause and perhaps the major cause is undisputed, assessable and obvious?"
2. The inspector considers that there are assessable Schedule E emoluments for all years, since the property was purchased assessable on the director.
3. Mr Justice Hobhouse dismissed B's claim, saying that the statutory intention behind the Regulations, stated in s 203, TA 1988, was that income tax should be deducted by a person making any payment of or on account of any income assessable to tax under Sch E. There was a statutory obligation to deduct tax unless either the Regulations showed that there was to be no such obligation or they failed to provide any machinery whereby the payer could make a deduction.
4. If the parties had genuinely chosen one route rather than a different route, stamp duty would be assessable accordingly.
5. Had the client been a trader assessable under Schedule D, Case 1, then relief for the loss under the guarantee would very likely be available under income tax provisions, similar to the allowance for bad debt losses.
6. Subject to that reservation, where an assessable in-house benefit has been computed on an average cost basis, but the liability has yet to be agreed for whatever reason, the amount assessable should be recomputed on a marginal cost basis.
7. There is substantial case law on guarantee payments and losses, but no instances of relief being granted under the strict provision of s 198(1), ICTA 1988 for an employee or director assessable under Schedule E.
8. The inspector is arguing that the director is in receipt of an assessable Schedule E benefit in kind in respect of the living accommodation the company provides.
9. If the lease concerned was one of up to 50 years, and the premium was assessable on the vendor under the Sch A provisions within ss 34-;39, ICTA 1988, then an equivalent tax claim may be made by the ultimate lessee company within s 87(9), ICTA 1988.
10. This in turn may tend to downgrade the less easily assessable aspects of the educational process.
11. by assuming that the quality of learning relates to a tightly-structured programme of assessable achievement.