释义 |
Definition of top-slicing in English: top-slicingnoun mass nounA method of assessing tax chargeable on a lump sum by averaging the sum out over the years it has accrued and charging accordingly. Example sentencesExamples - We must seriously look at the sale of provincial assets and the top-slicing of the equitable share from the next budget.
- Bear in mind that offshore unit trusts can neither be bed- & breakfasted nor have top-slicing applied to them; they are therefore not tax-efficient in the way that an offshore insurance bond potentially is.
- She said top-slicing (taking from the next year's budget) was an option but not something the Treasury wanted to do.
- The director said the top-slicing of the money being spent on sixth forms would mean the loss of around £700,000 from the county's £5m education budget and a damaging 12% cut in school funding.
- Consultants have been sent to nations including New Zealand and Ireland, where top-slicing has already been imposed on state broadcasters, to assess its effects.
- The reduction of £13,667 is the top-slicing relief.
- And they have found Executive ministers developing a penchant for top-slicing and ring-fencing - financial jargon which means that councillors are merely to hand out the cash according to strictly defined, centralised rules.
- Some of its future funding is likely to come from sponsorship fees, masterclasses, top-slicing of software-related sales and membership charges for some service areas.
- What we're unhappy about is the top-slicing of the local government pot with the losers being low spending rural or suburban councils that have low spending and low council tax.
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