題目中的plant和machine是否屬于rollover relief的qualifying assest？

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小編 2020/06/04 15:11:59　字體：大小

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【試題內(nèi)容】

{"result":true,"msg":"【Question】
Norma bought a freehold shop for use in her business in June 2018 for ￡125,000. She sold it for ￡140,000 on 1 August 2019. On 10 July 2019, Norma bought some fixed plant and machinery to use in her business, costing ￡150,000. She then sells the plant and machinery for ￡167,000 on 19 November 2021.
Show Norma"s gains in relation to these transactions.
【Analysis】

2019/20 – Gain deferred	￡
Proceeds of shop	140,000
Less cost	（125,000）
Gain	15,000
This gain is deferred in relation to the purchase of the plant and machinery as all the proceeds have been reinvested.
2021/22– Sale of plant and machinery	￡
Proceeds	167,000
Less cost	（150,000）
Gain	17,000
Total gain chargeable on sale in 2021/22 （gain on plant and machinery plus deferred gain）￡（15,000 + 17,000） = ￡32,000

【提問(wèn)】

plant和machine屬于rollover relief的qualifying assest嗎？

【答復(fù)】

plant和machine在這里只有等到賣(mài)掉時(shí)才屬于rollover relief：
Where the replacement asset is a depreciating asset, the gain is not rolled over by reducing the cost of the replacement asset. Rather it is deferred until it crystallises on the earliest of:
a）The disposal of the replacement asset
b）The date the replacement asset ceases to be used in the trade
c）Ten years after the acquisition of the replacement asset （maximum）
因此要等到2021年才可以算入，也就是如答案：Total gain chargeable on sale in 2021/22 （gain on plant and machinery plus deferred gain）￡（15,000 + 17,000） = ￡32,000

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