Group 12 element precludes there being much common chemistry between mercury and gold, though there are similarities between mercury(I) and gold(I) such as the formation of linear dicyano complexes, [M(CN)]. According to IUPAC's definition of transition metal as "an element whose atom has an incomplete d sub-shell, or which can give rise to cations with an incomplete d sub-shell", zinc and cadmium are not transition metals, while mercury is. This is because only mercury is known to have a compound where its oxidation state is higher than +2, in mercury(IV) fluoride (though its existence is disputed, as later experiments trying to confirm its
Taxation of precious metals same "intra-community transaction" rules to all of Europe on a bilateral basis resulting in legally tax-free silver coin availability throughout all of Europe. Precious metals are subject to tax as collectibles, with any profit being taxed at the collectibles capital gains rate. This is normally the standard income tax rate, with metal held over 1 year is subject to a maximum of 28%. Note that many people unfamiliar with the collectibles tax rates (including some well-known websites) incorrectly think that precious metals are taxed at a flat 28% (because they interpret the word "maximum" in "maximum 28% rate"). Taxation of