Classes of metals products with soft bases, which are bases with covalent bonds. The IUPAC Gold Book provides a more general definition of a class (a) metal ion, as "A metal ion that combines preferentially with ligands containing ligating atoms that are the lightest of their Periodic Group", and a class (b) metal as one that combines preferentially with ligands containing ligating atoms other than the lightest of their Periodic Group. Classes of metals Class A metals are metals that form hard acids. Hard acids are acids with relatively ionic bonds. These metals, such as iron, aluminium, titanium, sodium, calcium and the lanthanides,
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