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On 23 July 2012, Mr A sold a building that had been used in his trade for £500,000. The gain arising on this disposal was £400,000. Mr A made the following purchases of assets for use in his business:
Assuming all available reliefs are claimed how much, if any, of the gain is assessable immediately? A. £400,000. B. £Nil. C. £10,000. D. £120,000. |