A．ssume that the corporation tax rates for the financial year 2004 apply throughout.(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she

proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those

factors which will determine whether or not Green Limited is considered UK resident or Irish resident and

the tax implications of each alternative situation.

You need not repeat points that are common to each situation. (16 marks)

[试题]A．ssume that the rates and allowances for 2004/05 apply throughout this part.(b) Explain the consequences of filing the VAT returns late and advise Fred how he should deal with theunderpayment and bad debt for VAT purposes. Your explanation should be

[试题](ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, takingadvantage of all available reliefs. (3 marks)

[试题](b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposedrestructuring of the Rapier Ltd group.(i) The immediate tax implications of the restructuring. (6 marks)

[试题](c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether toacquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transferpricing. (7 marks)

[试题](b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)

[试题](b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumptionthat the IR 35 legislation applies to all of its income. (2 marks)

[单选题]Assume the Wansch Corporation is expected to pay a dividend of $2.25 per sh

[单选题]Assume an investor is in the 31% marginal tax bracket. She is considering t

[单选题]Assume the following six-month forward rates (presented on an annualized, b

[单选题]Assume the U.S. Federal Reserve system (the Fed) has decided to lower inter