The gains made on a chargeable event, i.e. the excess of returns over investment from certain package products. The gains are chargeable to higher rate income tax but not the basic rate or capital gains tax (see top slicing).
The Rantings of the barely human.
The gains made on a chargeable event, i.e. the excess of returns over investment from certain package products. The gains are chargeable to higher rate income tax but not the basic rate or capital gains tax (see top slicing).