Syllabus E4
Chargeable gains for companies 4 / 8
a) Compute chargeable gains for companies.
b) Calculate indexation allowance up to the date of sale.
c) Explain the use of capital losses for companies
i) current year
ii) brought forward.
d) Outline the matching rules for companies
i) same day
ii) last 9 days
iii) share pool (construction of a basic pool, including the calculation of indexation allowance up to the date of sale will be required).
e) Compute gains and losses on disposals.
f) Roll-over relief
i) outline availability
ii) explain and calculate the relief
iii) calculate the relief available on the partial reinvestment of sale proceeds
iv) depreciating assets.