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The difference between the purchase price of an investment and the sale proceeds when the investment is disposed of. The capital gain does not account for any income received (such as dividends).Capital Gains Tax ('CGT')
A tax levied by HMRC against capital gains realised by individuals and corporations. An investor may own shares that appreciate every year but CGT is not payable on the shares until they are sold.Client Money Account
This is the bank account that British Pearl holds on behalf of its customers with Barclays Plc and is ringfenced from British Pearl itself. All customer funds are held here and are separate from the British Pearl business funds. More precisely the account holds:
A tax levied by HMRC against the profits earned by a business during a given tax period. Corporation Tax years vary by company - unlike an individual's Income Tax, which is applied over the same period for every individual (from 6 April one year to 5 April the following year). The tax is applied to a company's operating earnings i.e. after expenses such costs of sales, overheads, interest and depreciation.Crowdinvesting (or Crowdfunding)
The funding of projects or ventures by raising money from a large number of people, 'the crowd', usually online. Two of the main types are equity (shares) and debt (loans).