(d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart and

Rebecca to help reduce the potential inheritance tax (IHT) liability calculated in (c) above. (7 marks)

Relevant retail price index figures are:

May 1994 144·7

A．pril 1998 162·6

[试题](d) Advise Trent Limited of the consequences arising from the submission of the incorrect value added tax (VAT)return, assuming that the company has previously had a good compliance record with regard to accountingfor VAT. (6 marks)

[试题](ii) The answers to any questions that the potential investors may raise in connection with the maximumpossible investment, borrowing to finance the subscription and the implications of selling the shares.(7 marks)Note: you should assume that Vostok L

[单选题]（）any disputes between the two parties，the ICC Court of Arbitration should be resorted to.A . Would there beB . There should beC . Should there beD . Would there be

[主观题]They don't have any classes on ________(星期天）．

[名词解释] 中子寿命 neutron lifetime

[单选题]I don’t want to lend any more money to him; he’s already in debt ________ me.[A] to[B] for[C] of[D] with

[试题](b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)

[试题](c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)A．dditional marks will be awarded for the appropriateness of the format and presentation of the memorandum andthe effectiveness with which the information is commun

[试题]I’dratheryou________makeanycommentontheissueforthetimebeing.A．)don’tB)wouldn’tC)didn’tD)shouldn’t

[单选题]B．y saying "spending of any sort became deeply unfashionable" (Line 1-2, Para.3), the author sug- gests that（ ）[A] collectors were no longer actively involved in art-market auctions[B] people stopped every kind of spending and stayed away from gall