Taylor Ltd had transactions in the shares of Pring Ltd as shown below.
£
19.2.96
Purchase 2,000 Shares cost
10,000
20.9.97
Purchase 1,000 Shares cost
8,000
15.11.12
Sold 1,500 Shares proceeds
22,000
Indexation factors (assumed)
February 1996 - November 2012
0.685
February 1996 - September 1997
0.047
September 1997 - November 2012
0.609
What is the amount of chargeable gain for Taylor Ltd for its accounting period for the 12 months to 31.3.13?
The correct answer is: £7,141.
The two acquisitions must be dealt with together in the Finance Act 1985 (s.104) pool.
02.96
£10,000 x 0.047
Addition - 9.97
£18,470 x 0.609
Sale - 11.12
Proceeds
Cost
Indexation
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