(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive

on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

[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](ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) thatwould be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plusa net dividend of ￡10,000, instead of a gross salar

[试题](ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level ofmanagement charge that should be made by Bold plc to Linden Limited for the year ended 31 July2007, so as to minimise the group’s overall corporation

[单选题]With [immense]relief,I stopped running.A.someB. enormousC. littleD. extensi

[试题](c) Assuming that Stuart:(i) purchased 201,000 shares in Omega plc on 3 December 2005; and(ii) dies on 20 December 2007,calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March2008, and no further tax

[试题](ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise Bill and Benwhich course of action will result in the highest amount of after tax cash being received by theshareholders if the disposal takes place on 31 March

[名词解释] I型和II型错误

[问答题,论述题] 何为“欧I和II”标准？

[单选题]The purpose of the safety relief valves installed on an auxiliary boiler is to （）.A . relieve excess fuel oil pressure during the “off” fire cycleB . admit water to the dry pipeC . throttle the forced draft fan output for proper combustio

[试题](b) The tax relief available in respect of the anticipated trading losses, together with supporting calculations anda recommended structure for the business. (16 marks)