问题：In June 2012 Pale Ltd sold its freehold office building for £600,000 giving rise to an indexed gain of £360,000. Half of the building had always been rented out for a commercial rent.
　　In August 2012, the company purchased for £400,000 a new office block, which will be occupied solely for the purposes of its trade.
　　How much of the gain is eligible for rollover relief?
　　A. £120,000
　　B. £360,000
　　C. £160,000
　　D. £180,000
　　答案：The correct answer is: £180,000.
　　Gain from use in taxpayer's trade
　　= £360,000 x 1/2
　　= £180,000.
　　Proceeds, relating to this half, of £300,000 are fully reinvested so all of the gain of this half is eligible for rollover relief.