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Chargeable gains – base cost with previous disposal?

Forums › ACCA Forums › ACCA TX Taxation Forums › Chargeable gains – base cost with previous disposal?

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by kangmo.
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  • December 2, 2014 at 6:04 pm #216293
    kangmo
    Member
    • Topics: 5
    • Replies: 15
    • ☆

    Dear Reader,

    There was one problem in todays F6 exam I had not expected: What if one first buys a plot of land (say 10 acres) for 1000 $, then sells one acre for 200 $ with the rest of them at that time having a market value of 1800?
    Obviously, the allowable cost would be
    200/(200+1800)*1000 = 100

    Does that mean that the base cost of the remaining 9 acres will then be 1000 – 100 = 900 or will the base cost be the 1800 given in the question?

    I went for 900, hoping for the best…

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