Corporation Tax - Chargeable Gains - B.Tax

In the osbourne Workbook Q.4.1 states the following:
Sale of asset for £15,000 to Director who owns 80% of shares in Company. Market value of asset is £35,000.
Tick the approriate boxes [Actual Proceeds] [Market Value] [£6,000] [Zero]
The answer in the book states this is MARKET VALUE.
A bit further down similar question:
Sale of asset for £15,000 to Director who owns 10% of shares in Company. Market value of asset is £35,000.
Tick the approriate boxes [Actual Proceeds] [Market Value] [£6,000] [Zero]
The answer in the book states this is ACTUAL PROCEEDS.
Please could someone please explain how can similar questions have two different answers, as I have to sit the Business Tax CBE soon.
Sale of asset for £15,000 to Director who owns 80% of shares in Company. Market value of asset is £35,000.
Tick the approriate boxes [Actual Proceeds] [Market Value] [£6,000] [Zero]
The answer in the book states this is MARKET VALUE.
A bit further down similar question:
Sale of asset for £15,000 to Director who owns 10% of shares in Company. Market value of asset is £35,000.
Tick the approriate boxes [Actual Proceeds] [Market Value] [£6,000] [Zero]
The answer in the book states this is ACTUAL PROCEEDS.
Please could someone please explain how can similar questions have two different answers, as I have to sit the Business Tax CBE soon.
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Comments
In the second, the director is a minority shareholder and so the actual proceeds are used.