Nim disposed of the following assets during the tax year 2017/18:(1) On 20 July 2017 Nim made a gift of 10,000 £1 ordinary shares in Kapook plc to his daughter. On that date the shares were quoted on the stock exchange at £3.70-£3.80. Nim has made the following purchases of shares in Kapok plc:19 February 2004 8,000 shares for £16,2006 June 2009 1 for 2 rights issue at £3.65 per share24 July 2017 2,000 shares for £5,800Nim's total shareholding was less than 5% of Kapook plc, and so holdover relief is not available(2) On 13 August 2017 Nim transferred his entire shareholding of 5,000 £1 ordinary shares in Jooba Ltd, an unquoted company, to his wife. On that date the shares were valued at £28, 200. Nim's shareholding had been purchased on 11 January 2010 for £16,000(3) On 26 November 2017 Nim sold an antique table for net proceeds of £8, 700 after deducting the sale costs of £300. The antique table had been purchased for £5, 200Other informationNim has unused capital losses of £15, 800 brought forward from the tax year 2016/17.What are the deemed proceeds of the shares in Kapook plc sold on 20 July 2017?
A、£37,000
B、£37,250
C、£37,500
D、£38,000
发布时间:2025-08-12 07:43:43