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Mr Saddler transferred his business to a quoted company on 1 August 2012 realising a gain of £46,000. The consideration comprised cash of £16,000 and shares with nominal value of £50,000 and market value of £60,000. What is the base cost of the new shares for Mr Saddler? A. £15,152.
B. £36,316.
C. £23,684.
D. £14,000. |
正确答案:C 答案解析: The correct answer is: £23,684. | | | | | | [60,000 / (16,000 + 60,000)] x £46,000 | | Chargeable gain on transfer | | | | Base cost of shares £(60,000 - 36,316) = | |
s162 Incorporation relief available. |
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