हंटर ने 30 मई 2013 को ग्रेसन लिमिटेड में £90,000 में 50,000 शेयर खरीदे। 1 नवंबर 2024 को ग्रेसन लिमिटेड का रायली पीएलसी (Riley plc) द्वारा अधिग्रहण कर लिया गया। ग्रेसन लिमिटेड के शेयरधारकों को प्रत्येक शेयर के बदले £3 नकद और 2 रायली पीएलसी साधारण £1 शेयर मिले। अधिग्रहण के तुरंत बाद रायली पीएलसी के शेयरों का मूल्य £1.20 प्रत्येक था। इस अधिग्रहण के परिणामस्वरूप हंटर का प्रभार्य लाभ (chargeable gain) क्या है?

Alice operates as a sole trader. On 13 May 2024, she sold a freehold warehouse for £184,000, resulting in a chargeable gain of £38,600. Alice purchased a replacement freehold warehouse on 20 May 2024 for £143,000. Where possible, Alice claims to roll over gains against the cost of replacement assets. Both buildings are used for business purposes. What is the base cost of the replacement warehouse for Capital Gains Tax purposes?

The disposal of which combination of assets qualifies for Rollover Relief under UK Capital Gains Tax rules? A. A portable sewing machine used by a sole trader B. Shares in an individual's personal trading company C. Land used by a sole trader in the business D. Shares in the company of which the individual is an employee E. A building owned by a company and let out to other businesses F. The goodwill in a sole trader's business