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題目中的plant和machine是否屬于rollover relief的qualifying assest?

來源: 正保會計網校 編輯:小編 2020/06/04 15:11:59 字體:
【試題內容】

{"result":true,"msg":"【Question】 
Norma bought a freehold shop for use in her business in June 2018 for £125,000. She sold it for £140,000 on 1 August 2019. On 10 July 2019, Norma bought some fixed plant and machinery to use in her business, costing £150,000. She then sells the plant and machinery for £167,000 on 19 November 2021. 
Show Norma"s gains in relation to these transactions.
【Analysis】 

2019/20 – Gain deferred
Proceeds of shop140,000
Less cost(125,000)
Gain15,000
This gain is deferred in relation to the purchase of the plant and machinery as all the proceeds have been reinvested.
2021/22– Sale of plant and machinery
Proceeds167,000
Less cost(150,000)
Gain17,000
Total gain chargeable on sale in 2021/22 (gain on plant and machinery plus deferred gain) £(15,000 + 17,000) = £32,000

"}

【提問】

plant和machine屬于rollover relief的qualifying assest嗎?

【答復】

plant和machine在這里只有等到賣掉時才屬于rollover relief:
Where the replacement asset is a depreciating asset, the gain is not rolled over by reducing the cost of the replacement asset. Rather it is deferred until it crystallises on the earliest of:
a)The disposal of the replacement asset
b)The date the replacement asset ceases to be used in the trade
c)Ten years after the acquisition of the replacement asset (maximum)
因此要等到2021年才可以算入,也就是如答案:Total gain chargeable on sale in 2021/22 (gain on plant and machinery plus deferred gain) £(15,000 + 17,000) = £32,000

——————————————

以上內容來自正保會計網校學員答疑精華,轉載請注明出處。


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