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Investment property appreciation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Investment property appreciation

  • This topic has 1 reply, 2 voices, and was last updated 5 months ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 18, 2025 at 8:24 pm #714775
    Ramos
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi! Chris
    Thanks so much for your very helpful tutorials. I have query about the ‘investment property’ recognizing profit as and when revalued.
    If the investment property’s capital appreciation is recognized through profit and loss. Company will have to pay corporation tax for the profits they realized.
    When the company sales the property (on disposal), HMRC charges capital gain tax on sale less cost of acquisition basis. Will it not create as duplication of tax liability?
    it looks fair to recognise in OCI and so that a deferred tax liability on appreciation and vice versa.

    I hope you will reply with the possible solution to recognise the appreciation of investment property in UK., if it is different from the IAS40.

    Kind regards
    Ramos

    January 22, 2025 at 11:38 am #714899
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    I think you’d need to check that the gains on IP are taxable under UK corporation tax. It could be that they are not taxable. Possibly worth checking with the tax tutor.

    Thanks

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