[单选题]
On 21 March 2015 Jason sold six acres of land for ￡69,000. He had originally purchased nine acres on 17 July 2005 for ￡54,000. The market value of the unsold three acres as at 21 March 2015 is ￡40,500.What is cost of the six acres of land that Jason has sold for CGT purposes?
A .￡37,333
B .￡34,027
C .￡49,286
D .￡55,200
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Alexandrite Ltd bought a factory on 12 February 2001 for ￡156,000. At acquisition, professional fees incurred in acquiring the factory were ￡4,500. In May 2006 an extension was added to the factory at a cost of ￡32,000.In October 2014 Alexandrite Ltd sold the factory, which had always been used in its trade, for ￡321,000. Prior to the sale, Alexandrite Ltd repaired damage to fire doors following a break-in at a total cost of ￡3,000.What is the amount of the unindexed gain on the sale of the factory?
A ￡125,500 B ￡128,500 C ￡133,000 D ￡160,500
题型:
单选题
提问时间:
2021-08-24
2 .Desperado Ltd sold a warehouse on 7 June 2015 for ￡315,000. The factory was purchased on 22 January 1998 for ￡154,000. Retail price indices (RPIs) are 159.5 for January 1998 and 258.7 for June 2015.What is Dash Ltd’s chargeable gain on the disposal of the factory?
A ￡65,212 B ￡65,221 C ￡100,142 D ￡161,000
题型:
单选题
提问时间:
2021-08-24
3 .For the tax year 2014–15 Samantha has chargeable gains of ￡23,100. She has unused capital losses of ￡25,700 brought forward from the tax year 2013–14.What amount of unused capital losses can Samantha carry forward to the tax year 2015–16?
A ￡2,600 B ￡12,100 C ￡13,600 D ￡25,700
题型:
单选题
提问时间:
2021-08-24
4 .In 2009, Finlay bought a painting for ￡75,000. In November 2014 it was damaged by smoke in a fire. In December 2014 it was valued at ￡60,000 and Finlay received compensation from the insurance company of ￡20,000 for the damage. Finlay spent none of the money on restoration.What is the chargeable gain or allowable loss arising on the receipt of the compensation?
A ￡15,000 loss B No gain/no loss C ￡1,250 gain D ￡5,000 gain
题型:
单选题
提问时间:
2021-08-24
5 .On 28 October 2015 Leroy sold an antique vase for ￡12,100. The vase had been purchased on 28 February 2006 for ￡1,300.What is Leo’s chargeable gain on the disposal of the vase?
A A ￡3,660 B B ￡6,100 C C ￡10,167 D D ￡10,400
题型:
单选题
提问时间:
2021-08-24
7 .Anna bought a house on 2 April 1988 which she sold on 31 March 2015, realising a gain of ￡150,000. The house was Anna’s principal private residence from the date of purchase until 30 September 2010, when she elected for another house to be her principal private residence.What chargeable gain arose on the sale?
A ￡8,333 B ￡16,667 C ￡20,000 D ￡25,000
题型:
单选题
提问时间:
2021-08-24
8 .Which of the following statements about a taxpayer’s principal private residence is/are correct?(1) It is a chargeable asset for capital gains tax purposes.(2) Even if part of it is used exclusively for business purposes, the whole of any gain arising on its disposal is exempt from capital gains tax.
A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2
题型:
单选题
提问时间:
2021-08-24
9 .Under the identification matching rules a disposal of shares in a quoted company can be matched to which of the following subsequent acquisitions?(1) The same class of shares in the same company(2) The same class of share in a similar company(3) A different class of share in the same company
A 1 only B 1 and 2 only C 1 and 3 only D 1, 2 and 3
题型:
单选题
提问时间:
2021-08-24
10 .Ester made a gift of her entire shareholding of ￡1 ordinary shares in Arm plc to her daughter. On the date of the gift the shares were quoted at ￡15.12 – ￡15.69, with recorded bargains of ￡15.00, ￡14.60, ￡15.25 and ￡15.90.What market value will be used in calculating the chargeable gain arising from Ester’s gift of shares in Arm plc?
A ￡15.19 B ￡15.25 C ￡15.30 D ￡15.45
题型:
单选题
提问时间:
2021-08-24
