投資者減免是什么_2024年ACCA考試TX知識點(diǎn)
真正的恐懼來自恐懼本身，害怕失敗就是最大的失敗。acca課程較多，難度較大，考試科目一共15門，通過13門即可。已經(jīng)成功報(bào)名acca考試的同學(xué)需認(rèn)真?zhèn)淇?。今天整理了TX科目Investors' relief（投資者減免）相關(guān)知識點(diǎn)，詳見正文。
【內(nèi)容導(dǎo)航】
Investors' relief-投資者減免
【知識點(diǎn)】
Investors' relief-投資者減免
Investors' relief-投資者減免
Apply to gains on qualifying shares from 2019/20.
Qualifying shares:
New shares in unlisted trading companies of which the investor is not usually an officer or employee
Qualify for investors’ relief shares must be:
Newly issued and acquired by subscription;
Owned for at least 3 years after 6 April 2016.
The rate of tax on investors' relief gains: 10%.
There is no minimum shareholding requirement.
Lifetime limit on gains for investor relief:
￡10 million lifetime limit
The claim deadline is the first anniversary of 31 January following the end of the tax year of disposal. For a 2022/23 disposal, the taxpayer must claim by 31 January 2025.
只要把握住現(xiàn)在的每一分每一秒，那么你的人生一定最精彩。以上就是為大家整理的TX科目考試知識點(diǎn)了，2024年9月acca考試在即，請大家認(rèn)真?zhèn)淇肌?/span>
注：以上來自23年基礎(chǔ)精講班-Jenny Liu第31講
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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