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ACCA F6必会题：Chargeable gains for individuals
2020-02-28
摘要Question ：Shares in Tango plc are quoted at 150 - 160p. The highest and lowest marked bargains were 148p and 156p. If the shares are gifted, their value, per share, for capital gains purposes would be: A. 155p B. 152p C. 152.5p D. 150p The correct a
Question：Shares in Tango plc are quoted at 150 - 160p.
The highest and lowest marked bargains were 148p and 156p.
If the shares are gifted, their value, per share, for capital gains purposes would be:
A. 155p
B. 152p
C. 152.5p
D. 150p
The correct answer is: B
Valuation is lower of:
- Lower quoted price + 0.25 x (higher quoted price - lower quoted price)
150 + 0.25 x (160 - 150) = 152.5
- The average of the highest and lowest marked bargains
(148 + 156) / 2 = 152
ie. 152p
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