married couple's allowance


married couple's allowance
скидка с подоходного налога для семейных пар
добавочная себестоимость; калькуляция себестоимости по переменным затратам

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • married couple's allowance — This is calculated as 15% W £1,900 i.e. £285 in the fiscal year 1998/99. A married couple is permitted to reduce their income tax liability by £285 in the year. Note that the allowance is for the couple, not for each individual. It may all be… …   Financial and business terms

  • Married couple's allowance — Married Couples Allowance (MCA) (£6,285 in 2007/08) is available where EITHER the husband OR the wife was born before 6 April 1935 (£6,365 if over 75). The rate used is based on the age of the older of the husband and wife. This now also applies… …   Wikipedia

  • allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… …   Financial and business terms

  • tax allowance — ➔ allowance * * * tax allowance UK US noun [C] UK (US tax exemption) TAX ► an amount of money that can be taken off someone s income and savings, or a company s profits before the tax owed is calculated: »The married couple s tax allowance was… …   Financial and business terms

  • Additional Personal Allowance — In the United Kingdom, an extra deduction as set forth by HM Revenue Customs (HMRC) on income tax returns that can be claimed by single, separated or widowed individuals who are not eligible to receive the married couple allowance and who are… …   Investment dictionary

  • income tax allowances — Allowances that may be deducted from a taxpayer s gross income before calculating the liability to income tax. Every individual who is a UK resident is entitled to a personal allowance, the level of which will depend on his or her age (see age… …   Accounting dictionary

  • income tax allowances — Allowances that may be deducted from a taxpayer s gross income before calculating the liability to income tax Every individual who is a UK resident is entitled to a personal allowance, the level of which will depend on his or her age (see age… …   Big dictionary of business and management

  • НАЛОГОВАЯ СКИДКА ДЛЯ СЕМЕЙНЫХ ПАР — (married couple’s allowance) См.: личная скидка с подоходного налога (personal allowance); раздельное обложение налогом трудовых доходов жены (separate taxation of a wife’s earnings). Бизнес. Толковый словарь. М.: ИНФРА М , Издательство Весь Мир …   Словарь бизнес-терминов

  • deduction — An expense that is allowable as a reduction of gross taxable income by the IRS e.g., charity donations. Bloomberg Financial Dictionary * * * deduction de‧duc‧tion [dɪˈdʌkʆn] noun [countable, uncountable] the process of taking away an amount from …   Financial and business terms

  • income tax code — A code number issued by the Board of Inland Revenue that takes account of the personal allowance available to the taxpayer together with any other additional allowances to which he or she is entitled, e.g. married couple s allowance. The code is… …   Accounting dictionary

  • United Kingdom parliamentary expenses scandal — See also: Salaries of Members of the United Kingdom Parliament and List of expenses claims in the United Kingdom parliamentary expenses scandal The Palace of Westminster The United Kingdom parliamentary expenses scandal was a major political …   Wikipedia