Whenever the final balance is drawn up, costs such as these will have to be offset against whatever gains arise from the scheme.

His extraordinary gains arise from the high price which is paid for his private labour.

You are liable on gains arising both in and outside the UK.

Yet there are some accepted gains arising from trying to define one's bargaining power more accurately in advance.

For most gains arising in the period 6 April 1998 onwards, taper relief is given.

This was a tax charged on the gains arising on the disposal of capital assets by individuals.

This means you'll be taxable on all gains arising in and outside of the UK.

It covers types of policy, when a gain arises, non-qualifying policies, for individuals, trustees and personal representatives.

So a chargeable gain might arise if, for example:

The above efficient gains from decentralization arise as government deals with its allocative functions.