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Xavier Ltd, a company preparing accounts to 31 March, sold a freehold factory on 1 December 2012 for £250,000, realising a gain of £45,000. The company purchased fixed plant and machinery on 1 November 2013 costing £230,000. How much of the gain is taxed in the year to 31 March 2013? Assume all available reliefs are claimed The amount of gain taxed is: £________ |