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Rollover Relief and Indexation allowance.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Rollover Relief and Indexation allowance.

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Tax Tutor.
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  • March 13, 2022 at 5:54 pm #651229
    mustafa121212
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hey Sir,

    I have a question regarding Capital Gain Tax for companies.

    In a question where a company sells an asset and claims rollover relief the gain would be deferred and the base cost of the new asset will be reduced. I wanted to know when the company sells the new asset will we apply Indexation factor on base cost of new asset or original cost to calculate chargeable gain?

    March 14, 2022 at 12:50 pm #651266
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    On base cost of new asset but remember there will not be any indexation allowance for assets acquired post 31 December 2017.

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