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及時接收考試資訊及
備考信息
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 |
rollover relief都是由倒計時gained taxed now倒推出來的,也就是說都是先算gained taxed now,再算rollover relief。
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