Chargeable Gains

jilbo
jilbo Registered Posts: 197 Dedicated contributor 🦉
I've just started studying BTC and was wondering if anyone could help with the following.

When calculating chargeable gains, do you take into account capital allowances already claimed? Or is it just a red herring? :confused1:

I would be grateful for any feedback.

Comments

  • bryan100
    bryan100 Registered Posts: 23 New contributor 🐸
    When a trade asset is sold on which cap. all. have been claimed there will be either a balancing charge or allowance. This takes care of the c.a. bit. Any gain is calculated on the sales proceeds less original cost, taking into account indexation and taper relief.
  • jilbo
    jilbo Registered Posts: 197 Dedicated contributor 🦉
    Many thanks Bryan, it's great when things come together, especially after having a dumb moment!: blushing:
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