Depriciation Recapture

A US tax provision requiring gains from the sale of depreciated property to be taxed as ordinary income up to the amount previously deducted.

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Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.

The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.

A US registration allowing a business to operate under a name different from its legal entity name.