(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

G．erard’s income will not change in 2008/09. (12 marks)

[试题](b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in theyear ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable inputtax will be calculated in futur

[试题](c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on theassumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capitalallowances in that year. (4 mark

[试题](c) Calculate the theoretical ex rights price per share and the net funds to be raised by the rights issue, anddetermine and discuss the likely effect of the proposed expansion on:(i) the current share price of Merton plc;(ii) the gearing of the compa

[单选题]A．) designatesB．) fluctuatesC．) calculatesD．) regulates

[试题](c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implicationsof the package offered to Choo Wang. (8 marks)

[试题](c) Explain the reasons for the concerns of the government of Happyland with companies such as TMC andadvise the directors of a strategy that might be considered in order to avoid being subject to any forthcominglegislation concerning the environment.

[试题](c) (i) Calculate Benny’s capital gains tax liability for 2006/07. (6 marks)

[试题](c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)

[试题](c) Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’sfiduciary responsibility in this case. (7 marks)

[试题](b) Explain the roles of a nominations committee and assess the potential usefulness of a nominations committeeto the board of Rosh and Company. (8 marks)