(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 accounting

for VAT. (6 marks)

[试题](d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart andRebecca to help reduce the potential inheritance tax (IHT) liability calculated in (c) above. (7 marks)Relevant retail price index figures

[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)

[单选题]The passage is intended to advise people______.A．to make use of rubbishB．to save energy and waterC．to recycle reusable productsD．to have a green living

[单选题]TRENT 700共有几个轴承腔？（）A . 1B . 2C . 3D . 4

[试题](ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house andgarden by means of two separate disposals as proposed. Calculations are not required for this part ofthe question. (3 marks)

[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](c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculationsof the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 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](b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve thefuture performance of SCC Ltd. (6 marks)