(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amoun
2021-04-25
(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive
on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)
正确答案：(ii) As Sharon is entitled to the full rate of business asset taper relief, any gain will be reduced by 75%. The position ismaximised where the chargeable gain equals Sharon’s unused capital gains tax annual exemption of ￡8,500. Thus,before taper relief,
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