下题中rollover relief是如何得出的?
来源: 正保会计网校
2020-03-19
普通
【试题内容】
Gain on first factory | Non business £ | Business £ |
Proceeds of sale (24:30) (W1) | 100,000 | 125,000 |
Less cost (24:30) | (66,667) | (83,333) |
Gain | 33,333 | 41,667 |
Less rollover relief | (16,667) | |
Chargeable gain (W2) | 33,333 | 25,000 |
Cost | 100,000 | |
Less gain rolled over | (16,667) | |
Base cost c/f | 83,333 |
【解析】
rollover relief都是由倒计时gained taxed now倒推出来的,也就是说都是先算gained taxed now,再算rollover relief。
——————————————
以上内容来自正保会计网校学员答疑精华,转载请注明出处!