ACCAglobal Accountant杂志-2012年3月刊第一讲

ACCAglobal Accountant杂志-2012年3月刊第一讲

ACCA Student Accountant magazine archive March 2012

RELEVANT TO ACCA QUALIFICATION PAPER F6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20© 2012 ACCA

Chargeable gains, part 2

应税收益，部分2

这两个部分的文章是有关候选人增加了F6（英国）考试在2012，和基于税收立法适用于纳税年度2011–12（财务条例2011）。第一部分这篇文章可以在这里。

问题三F6（英国）侧重于可充电收益或者个人或企业方面，是值得15分。一小部分收费所得还包括在任何其他问题。

This two-part article is relevant to candidates sitting the Paper F6 (UK) exam in 2012, and isbased on tax legislation as it applies to the tax year 2011–12 (Finance Act 2011). Part oneof this article is available here.

Question three of Paper F6 (UK) focuses on chargeable gains in either a personal or a corporate context, and is worth 15 marks. A small element of chargeable gains may also be included in any of the other questions.

PERSONAL CHARGEABLE GAINS

Shares

The disposal of shares can create a particular problem. This is because the sharesdisposed of might have been purchased at different times, and it is then difficult to identify exactly which shares have been sold. Disposals of shares are matched with purchases in the following order:
• Shares purchased on the same day as the disposal.
• Shares purchased within the following 30 days.
• Shares in share pool.
The share pool aggregates all purchases made up to the day of the disposal.

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