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Break even tax rate |
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Break even tax rateThe tax rate at which a party to a prospective transaction is indifferent between entering into and not entering into the transaction.Break even tax rate Similar MatchesMarket breakMarket breakSee: Break Breakup valueBreakup valueSee: Private market value. Break even lease paymentBreak even lease paymentThe lease payment at which a party to a prospective lease is indifferent between entering and not entering into a lease arrangement. Breakpoint saleBreakpoint saleFor mutual funds, refers to the investment amount necessary to make the fundholder eligible for a reduced sales charge. See: Letter of intent; right of accumulation. Bed and breakfastBed and breakfastThe practice of selling shares on one day and buying them back on the next. The purpose for UK taxpayers was to crystallise a gain (or loss) in a share which could then be:offset against gains on other shares in the same tax year orused against an annual capital gains tax allowance (£7,700 of tax-free gains in 2002-2003, rising to £7,900 of tax-free gains in 2003-2004)The anti-avoidance provisions of the 1998 Budget effectively ended the practice of bed and breakfasting by making it impossible to get the tax advantage. Further Suggestionsbreak up valueBalance breakdown Circuit breakers Cash flow break even point Break even time Break even analysis Break even point Decision Break Point Analysis Tax break Arrears breakdown Breaking the syndicate Break even payment rate Breakeven point circuit breaker breakout break even |
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