[单选题]
Nicole is selling her main residence which she has owned for 25 years. She lived in the house for the first eight years of ownership, let the property for the next five years whilst she was posted abroad for her work, returned to live in the house for another two years and then moved out for good. How many years of deemed occupation will count when calculating Nicole's chargeable gain?
A .One
B .Five
C .Sixteen and a half
D .Six and a half
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 .公文是“工具”和“载体”,其主要功用是实施领导、履行职能、处理公务。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-25
2 .决议是党政机关对按一定法定组织程序组成、召开的会议通过的重要事项、重大问题做出的重大决策、要求贯彻执行的意见、对工作作出重要部署安排时使用的公文文种。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-25
3 .Judith sells a shop used in her business in July 2019 for £70,000. The shop had been bought by her mother in March 2006 for £25,000 and had been given to Judith in November 2008 when its market value was £30,000. Gift relief was claimed.
A £45,000 B £40,000 C £35,400 D £32,500
题型:
单选题
提问时间:
2021-08-25
4 .Lucy sold a factory for ? 500,000, realising a chargeable gain of £185,000 and immediately reinvested £475,000 in a new factory. What is the chargeable gain on the sale of the first factory, assuming that all available reliefs are claimed?
A £Nil B £25,000 C £290,000 D £185,000
题型:
单选题
提问时间:
2021-08-25
5 .Giles purchased a picture in July 2000 for £5,500 and sold it in September 2019 for £7,500, incurring £300 expenses of sale. What is Giles' chargeable gain?
A £1,300 B £2,000 C £2,500 D £1,700
题型:
单选题
提问时间:
2021-08-25
7 .Angus bought a warehouse to use in his trade for £155,260 in September 2004. He sold the warehouse to his son Mark in October 2019 for £150,000 when the market value was £435,675. Angus and Mark make a joint gift relief claim.
A £5,260 B £150,000 C £280,415 D £285,675
题型:
单选题
提问时间:
2021-08-25
8 .Jack had acquired the following shares in S plc: Date No. of shares 1.10.93 1,000 25.1.01 2,000 22.9.03 1,500 29.4.07 1,500 In 2019/20 there is a 1 for 2 rights issue. How many right issue shares are put in the share pool?
A 12,000 B 3,000 C 2,250 D 1,500
题型:
单选题
提问时间:
2021-08-25
9 .Cameron died on 1 September 2019. He had made one gift during his lifetime on 14 June 2014 of £350,000 to his daughter on her marriage.How much inheritance tax (IHT) is payable in respect of this gift?
A £5,600 B £4,000 C £3,200 D £2,240
题型:
单选题
提问时间:
2021-08-25
10 .Until what date must John retain his records for his 2019/20 tax return?
A 31 January 2022 B 5 April 2022 C 31 January 2026 D 5 April 2026
题型:
单选题
提问时间:
2021-08-25
