投资者减免是什么_2024年ACCA考试TX知识点

真正的恐惧来自恐惧本身，害怕失败就是最大的失败。acca课程较多，难度较大，考试科目一共15门，通过13门即可。已经成功报名acca考试的同学需认真备考。今天整理了TX科目Investors' relief（投资者减免）相关知识点，详见正文。

【内容导航】

Investors' relief-投资者减免

【知识点】

Investors' relief-投资者减免

Investors' relief-投资者减免

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 sharesmust 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 thefirst anniversary of 31 January following the end of the tax yearof disposal. For a 2022/23 disposal, the taxpayer must claim by 31 January 2025.

只要把握住现在的每一分每一秒，那么你的人生一定最精彩。以上就是为大家整理的TX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Jenny Liu第31讲

（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）