(b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in the

year ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable input

tax will be calculated in future years. (5 marks)

[试题](b) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 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) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).A．ssume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks

[试题](c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pensioncontributions he proposes to make in the tax year 2007/08 and contrast this with how his position could beimproved by delaying some of the contr

[试题](b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

[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](ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)

[试题](ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For thepurposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 peryear. (3 marks)

[试题](ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells theshares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.(4 marks)

[试题](iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in(ii) above. (1 mark)