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A man died in June 2023. In December 2023 his personal representatives (PRs) sold a holding of quoted shares. The gain for Capital Gains Tax (CGT) purposes on this sale was £5,300. The PRs did not make any other disposals for CGT purposes in the 2023/24 tax year.
The PRs sold a further holding of quoted shares (‘the Second Sale’) in November 2024. The man had purchased these shares for £35,000. At the date of his death, they were valued at £50,000 and the PRs sold them for £65,000 net of the expenses of sale. The PRs did not make any other disposals for CGT purposes in the 2024/25 tax year. The annual CGT exemption for the 2023/24 tax year is £6,000. The annual CGT exemption for the 2024/25 tax year is £3,000 and the rate of CGT is 24%.
What is the PRs’ CGT liability on the Second Sale?
A. £2,712
B. £6,312
C. £2,880
D. £6,480
E. £3,600
C - £2,880
Candidates who answered correctly: 37%
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