F6 UK 常見問題解析（三）

4.什么是chargeable gain group？麻煩老師列出相關(guān)知識點。

【答復(fù)】

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.遺產(chǎn)稅中 a trust 的定義如何理解？

【答復(fù)】

A trust is an arrangement （安排或措施）under which legal title and control of property （法律所有權(quán)和對資產(chǎn)的控制權(quán)）is transferred from the creator of the trust to the person(s) appointed （被創(chuàng)造者以信托方式轉(zhuǎn)移給指定的人）to manage the property for the benefit of others （為了他人的利益而去管理此資產(chǎn)）(the beneficiaries).

6.如何判斷一個修理費用是資本性支出還是可以抵扣的支出？

【答復(fù)】

固定資產(chǎn)日常修理費算是資本性支出，因為它是固定資產(chǎn)日常修理費，如果是改良支出，機器改良以后可以提高性能或者延長使用壽命等，可以認定為資本性支出，如果只是一般的維修就屬于費用性支出，計入當(dāng)期損益。

一般題中都會給出這個修理費的緣由，你可以根據(jù)這修理費用在哪個地方從而判斷屬于哪種支出。