单词 | income tax allowances |
释义 | income tax allowances 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. After 5 April 2000 the former married couple’s allowance was discontinued for all couples in which the elder spouse was under 65 on that date; if one spouse was born before 6 April 1935, the allowance is a maximum of £8,439 (2016–17), relief for this amount being available at a rate of 10%. From April 2015 either spouse in such a marriage may choose to transfer up to 10% of their personal allowance to their partner (but not where one or both pays higher-rate tax). There is also a registered blind person’s allowance of £2,290. For savings income, there is now an allowance of £1,000 (£500 for higher-rate tax payers). From April 2016 there is an allowance of £5,000 for dividend income (seedividend tax). |
随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。