(ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which

would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to

an unconnected tenant. (4 marks)

[试题](ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK withoutgiving rise to a UK income tax liability. (2 marks)

[试题](ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

[试题](b) State, with reasons, the principal additional information that should be made available for your review ofRobson Construction Co. (8 marks)

[试题](c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, asproposed, on 1 January 2006. (3 marks)

[试题](b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify analternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in thefuture. State any deadline(s) in co

[试题](ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,identify the years in which it can be claimed and state the time limit for submitting the claim.(3 marks)

[试题](iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc asa holding company and identify any planning actions that can be taken to defer or minimise these taxcosts. (4 marks)You should assume that the

[试题](b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investmentappraisal process. (2 marks)

[单选题]Modern SunWorshippers People travel for a lot of reasons.Some tourists go t

[单选题]Modern SunWorshippers People travel for a lot of reasons.Some tourists go t