题目中的plant和machine是否属于rollover relief的qualifying assest？

来源: 正保会计网校编辑：小编 2020/06/04 15:11:59　字体：大小

【试题内容】

{"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 shop	140,000
Less cost	（125,000）
Gain	15,000
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	￡
Proceeds	167,000
Less cost	（150,000）
Gain	17,000
Total gain chargeable on sale in 2021/22 （gain on plant and machinery plus deferred gain）￡（15,000 + 17,000） = ￡32,000

【提问】

plant和machine属于rollover relief的qualifying assest吗？

【答复】

plant和machine在这里只有等到卖掉时才属于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

——————————————

以上内容来自正保会计网校学员答疑精华，转载请注明出处。

上一篇：关于income tax expense

下一篇：欧洲主权债务危机是个什么样的危机，如何理...