F6 UK 常见问题解析（三）

4.什么是chargeable gain group？麻烦老师列出相关知识点。

【答复】

A chargeable gains group consists of the top company plus companies in which the top company has a 50% effective interest, provided there is a 75% holding at each level.

Company are in a chargeable gains group if:

At each level, there is a 75% holding

The top company has an effective interest of over 50% in the group companies

Intra-group transfer: within a chargeable gains group, assets are transferred at no gain and no loss.

Matching group gains and losses: Gains and losses can be matched within a group. This can be done by electing that all or part of any gain or loss is treated as transferred between group companies. Two members of a chargeable gains group can elect to transfer a chargeable gain or allowable loss, or any part of a gain or loss, between them.

Rollover relief: rollover relief is available in a chargeable gains group.

5.遗产税中 a trust 的定义如何理解？

【答复】

A trust is an arrangement （安排或措施）under which legal title and control of property （法律所有权和对资产的控制权）is transferred from the creator of the trust to the person(s) appointed （被创造者以信托方式转移给指定的人）to manage the property for the benefit of others （为了他人的利益而去管理此资产）(the beneficiaries).

6.如何判断一个修理费用是资本性支出还是可以抵扣的支出？

【答复】

固定资产日常修理费算是资本性支出，因为它是固定资产日常修理费，如果是改良支出，机器改良以后可以提高性能或者延长使用寿命等，可以认定为资本性支出，如果只是一般的维修就属于费用性支出，计入当期损益。

一般题中都会给出这个修理费的缘由，你可以根据这修理费用在哪个地方从而判断属于哪种支出。