ACCA F6必会题：Chargeable gains for individuals

Question：Shares in Tango plc are quoted at 150 - 160p.

The highest and lowest marked bargains were 148p and 156p.

If the shares are gifted, their value, per share, for capital gains purposes would be:

A. 155p

B. 152p

C. 152.5p

D. 150p

The correct answer is: B

Valuation is lower of:

- Lower quoted price + 0.25 x (higher quoted price - lower quoted price)

150 + 0.25 x (160 - 150) = 152.5

- The average of the highest and lowest marked bargains

(148 + 156) / 2 = 152

ie. 152p

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