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ChargeablegainsforChargeableAnindividualwhoisresidentChargeablegainsforChargeableAnindividualwhoisresidentintheUKisaChargeablePersonandisthereforeliableontheirworldwideassetsChargeable•••DamagedChargeableAllassetsarechargeableunlessspecificallyexempted.Exemptassetsinclude:••GiftstocharitiesExemptassets••••••••••Exemptassets•••••••••••MotorvehiclessuitableforprivateNationalSavings&InvestmentcertificatesandpremiumbondsGilt(treasurystock)QualifyingCorporateBonds(Corporateloanstocksuchasdebentures)CertainChattels(tangiblemoveableproperty)InvestmentsheldinanISAForeigncurrencyforprivateuseDecorationsawardedforbraveryDamagesforpersonalinjuryLifeinsurancepoliciesWorksofartgivenfornationalGilts-AccuredincomeOn1July2016,Peterpurchased£100,000(nominalvalue)ofgiltswhichpayinterestatGilts-AccuredincomeOn1July2016,Peterpurchased£100,000(nominalvalue)ofgiltswhichpayinterestattherateof3%for£120,000.Interestispaidhalf-yearlyon30Juneand31Decemberbasedonthenominalvalue.Petersoldthegiltson30November2016toPeterfor£121,250(includingaccruedinterest).Gilts-AccuredincomeOn1May2016,Yingpurchased£300,000(nominalvalue)ofgiltswhichpayinterestatGilts-AccuredincomeOn1May2016,Yingpurchased£300,000(nominalvalue)ofgiltswhichpayinterestattherateof1%for£180,000.Interestispaidhalf-yearlyon31Marchand30Septemberbasedonthenominalvalue.Yingsoldthegiltson31January2017toPeterfor£181,000(includingaccruedinterest),havingreceivedinterestof£1500on30September2016.Bayleowned£160,0003%TreasuryStock(gilts)whichBayleowned£160,0003%TreasuryStock(gilts)whichpayintereston30Juneand31Decembereachyear.ShesoldtheTreasuryStockon30September2016includingMarionbought£20,000(nominalvalue)5%UKGovernmentLoanStockon1July2016.Interestispayableon30Juneand31Decembereachyear.MarionsoldtheloanMarionbought£20,000(nominalvalue)5%UKGovernmentLoanStockon1July2016.Interestispayableon30Juneand31Decembereachyear.MarionsoldtheloanstocktoGeraldon31October2016includinginterest.WhatistheamountofsavingsincometaxableonMarionandGeraldinrespectoftheloanstockforthetaxyearYou’reaThanksforstayingYou’reaThanksforstayingwithus.YouhavefinishedthisComputationofchargeableComputationofchargeableGrossLessincidentalcostsofdisposalNetproceedsLesscapitalexp.OriginalcostGainIncidental••••LegalfeesAdvertisingfeesAgencyfeesIncidental••••LegalfeesAdvertisingfeesAgencyfeesAnnual•EveryindividualhasanexemptamountAnnual•Everyindividualhasanexemptamountforeachtaxyear.For2015/16itis£11,100Iftheannualexemptionisnotuseditis•ExampleJoanneboughtapieceoflandasExampleJoanneboughtapieceoflandasaninvestmentfor£20,000.Thelegalcostsofpurchasewere£250.Joannespent£2,000oninstallingdrainagepipesonthelandwhichenhanceditsvalue.Joannesoldthelandon12December2015for£35,000.Sheincurredestateagencyfeesof£700andlegalcostsof£500onthesale.CalculateJoanne'sgainonYou’reaThanksforstayingYou’reaThanksforstayingwithus.YouhavefinishedthisLossLossLossescurrentyearlossrelief(AEcannotLossescurrentyearlossrelief(AEcannotbecarriedforward(AEneedtobesaved,lossreliefmaybe①②XCapitalGainsintaxLess:CapitallossesintaxyearNetCapitalGainsintaxyearLess:CapitallossesbroughtforwardNetCapitalGainsLessAnnualTaxableExampleFionaandJanemadecapitalgainsandcapitallossesExampleFionaandJanemadecapitalgainsandcapitallossesfortheyears2015/16and2016/17assetoutbelowCapitalgainsCapitallossesCapitalCapitalLossagainstcapitalgains•ThisreliefisanextensiontoreliefagainsttotalincomeandmayonlyLossagainstcapitalgains•Thisreliefisanextensiontoreliefagainsttotalincomeandmayonlybeclaimedafterthecurrent/previousreliefclaimhasbeenmadeagainstthetotalincomeofthetaxLossagainstcapitalTradinglossCurrentyearlossreliefTotalincome(NSI+SI+DI)LossagainstcapitalTradinglossCurrentyearlossreliefTotalincome(NSI+SI+DI)①orCarrybacklossreliefCapitalextensionto16/17站在CG角16/17 CapitalLess:currentyearcapitalloss(mustLess:TradinglossreliefagainstCGLossagainstcapitalLowerTradinglossleftafterreliefclaimedLossagainstcapitalLowerTradinglossleftafterreliefclaimedagaintotalCapitalgainleftafterlossb/fbutignoringLess:broughtforwardcapitallossreliefLess:AEExamplelossavailableforreliefagainstgeneralincometotalincomeExamplelossavailableforreliefagainstgeneralincometotalincomecapitalgainslesscurrentyearcapitallosscapitallossShowhowthelosswouldberelievedagainstincomeand少女法则三：3少女法则三：3少女法则三3第二大模型 部分转让少女法则三3第二大模型 部分转让模第一大模型 夫妻之间转让模少女法则三3①Transfersbetweenspouses/civilpartnerdeemed少女法则三3①Transfersbetweenspouses/civilpartnerdeemedless:less:rolloverbasecost=deemedproceeds-rollover第一大模型 夫妻之间转让模少女法则三3①PartLess:sellingpurchaseprice:少女法则三3①PartLess:sellingpurchaseprice:ChargablegainA–MVofthepartdisposedB–MVoftheremainingpartofthesalesprice:remainingpart:第二大模型 部分转让模ExampleFredsellstwopaintingsfor£40,000onExampleFredsellstwopaintingsfor£40,000on7September2015fromasetoffourthatcost£30,000inMarch1990.Hesuffers10%auctioneer'sfees.TheMVoftheremainingtwopaintingsis£35,000.Calculatethechargeablegainarisingon少女法则三3②Damaged A+BA=compensationreceivedB=unrestoredvalueof少女法则三3②Damaged A+BA=compensationreceivedB=unrestoredvalueofasset第二大模型 部分转让模ExampleMrJamesboughtaholidaycottagefor£40,000inAugust2000.InAugust2000thecottagewasdamagedinafire.Aninsuranceclaimwasmadeand£33,000wasExampleMrJamesboughtaholidaycottagefor£40,000inAugust2000.InAugust2000thecottagewasdamagedinafire.Aninsuranceclaimwasmadeand£33,000wasreceivedinSeptember2010.Thecottagewasvaluedat£45,000afterthefire.InDecember2010MrJamesput£37,000intorestoringthecottage.Hethensoldthecottagefor£95,000inDecember2015.CalculatethegainarisingassumingMrJameselectsfortheretobenopartdisposal.HowwouldyouranswerdifferifnoelectionwereExampleLess:cost(W1)33,000替40,000+(37,000–ExampleLess:cost(W1)33,000替40,000+(37,000–ExamplepartialLesscost40,000*Less A:ExamplepartialLesscost40,000*Less A:B:40,000–3①Destroyedassets--similartotransferbetweenspousewhenreceivecompensationLess:costLess:rolloverrelief3①Destroyedassets--similartotransferbetweenspousewhenreceivecompensationLess:costLess:rolloverreliefreceive②Basecostofthenewasset=MVofthenewasset-rolloverExampleJeffboughtapaintingfor£30,000inOctober2000.Itwascompletelydestroyedon25August2015.ExampleJeffboughtapaintingfor£30,000inOctober2000.Itwascompletelydestroyedon25August2015.Jeffreceivedinsuranceproceedsof£40,000onSeptember2015andspent£36,000onareplacementassetinNovember2015.ComputethechargeablegainandthebasecostofthenewInClassInClassInClassOn3December2015Renaldosoldtwoacresoflandatauctionforgrossproceedsof£92,000.Theauctioneers’commissionwas5%InClassOn3December2015Renaldosoldtwoacresoflandatauctionforgrossproceedsof£92,000.Theauctioneers’commissionwas5%ofthesaleprice.Renaldo’swife’sfatherhadoriginallypurchasedthreeacresoflandon4August2001for£19,500.Hediedon17June2008,andthelandwasinheritedbyRenaldo’swife.Onthatdatethethreeacresoflandwerevaluedat£28,600.Renaldo’swifetransferredthelandtoRenaldoon14November2011.Onthatdatethethreeacresoflandwerevaluedat£39,000.Themarketvalueoftheunsoldacreoflandasat3December2015was£38,000.ComputeRenaldo’schargeablegaininrespectofthedisposalon3December2015.(3marks)Renaldo–Chargeablegain3DecemberGrossLessauctioneers’commissionRenaldo–Chargeablegain3DecemberGrossLessauctioneers’commission(costofdisposal)£92,000Netproceeds×Lesscost×92,000+TutorialThecostofthelandis£28,600whichisthevaluewhenRenaldo’sfather-in-lawdied.Renaldowouldhavetakenoverthiscostwhenhiswifetransferredthelandtohim.ThegrossproceedsofsaleareusedinthepartdisposalInClassSold2acresforunsoldMV转让时Less:auctioneercommissionInClassSold2acresforunsoldMV转让时Less:auctioneercommissionoriginalcost*A?Chargabledeemed less:less:rolloverrelief0basecost=proceeds-rolloverrelief=39000-InClassJameshasthefollowinggainsandlossesarisingfromdisposalsofchargeableassets:InClassJameshasthefollowinggainsandlossesarisingfromdisposalsofchargeableassets:£££Theallowablelosscarriedforwardto2016/17will(2C(2,000)C(2,000)11,100InClassGregorhasbeenself-employedsince6April2003.HehasthefollowingincomeandchargeablegainsforthetaxyearsInClassGregorhasbeenself-employedsince6April2003.Hehasthefollowingincomeandchargeablegainsf