(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and

garden by means of two separate disposals as proposed. Calculations are not required for this part of

the question. (3 marks)

[主观题]资本收益（Capital gain）

[名词解释] 资本收益（Capital gain）

[试题](b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support youradvice with relevant calculations. (4 marks)

[试题](ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearlyidentifying the tax year in which any liability will arise and how it will be paid. (3 marks)

[试题](ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

[试题](ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

[试题](ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For thepurposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 peryear. (3 marks)

[试题]2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higherrate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.C．lifford moved into

[试题](b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personalcircumstances and recommend suitable alternative investments giving reasons for your advice. (4 marks)

[试题](b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternativestrategy. (8 marks)A．n additional mark will be awarded for the effectiveness with which the information is communicated.(1 mark)