Syllabus E4
Chargeable gains for companies 4 / 8
a) Compute chargeable gains for companies.
b) Calculate indexation allowance up to the date of sale.
c) Explain the use of capital losses for companies
i) current year
ii) brought forward.
d) Outline the matching rules for companies
i) same day
ii) last 9 days
iii) share pool (construction of a basic pool, including the calculation of indexation allowance up to the date of sale will be required).
e) Compute gains and losses on disposals.
f) Roll-over relief
i) outline availability
ii) explain and calculate the relief
iii) calculate the relief available on the partial reinvestment of sale proceeds
iv) depreciating assets.
Disposals of shares by companies
1:19
Illustration
4:06
FTX Q7 Pilot
4:35
FTX MCQ8 June 12
0:57
Capital gains computation
Capital losses
Disposals of shares by companies, with share identificatio
Rollover relief
Syllabus E4CBE Questions
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E3. The comprehensive computation of CTL
E. Corporation Tax Liabilities
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E5. Relief for losses
E. Corporation Tax Liabilities